{"id":46312,"date":"2026-06-01T13:59:23","date_gmt":"2026-06-01T11:59:23","guid":{"rendered":"https:\/\/museutapies.org\/?page_id=46312"},"modified":"2026-06-01T14:02:08","modified_gmt":"2026-06-01T12:02:08","slug":"normativa","status":"publish","type":"page","link":"https:\/\/museutapies.org\/es\/normativa\/","title":{"rendered":"Normativa"},"content":{"rendered":"<p><strong>Normativa en fundaciones<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>-Llei 21\/2014, del 29 de desembre, del protectorat de les fundacions i de verificaci\u00f3 de l&#8217;activitat de les associacions declarades d&#8217;utilitat p\u00fablica\u00a0 DOGC n\u00fam. 6780, de 31 de desembre<\/p>\n<p>-Llei 4\/2008, de 24 d&#8217;abril, del llibre tercer del Codi civil de Catalunya, relatiu a les persones jur\u00eddiques DOGC n\u00fam. 5123, de 2 de maig. Versi\u00f3 consolidada<\/p>\n<p>-Llei 50\/2002, de 26 de desembre, de fundacions\u00a0 BOE n\u00fam. 310, de 27 de desembre. Versi\u00f3 consolidada<\/p>\n<p>-Estatuts Fundaci\u00f3 Privada Antoni T\u00e0pies<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Normativa en mecenazgo<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>-Ley 49\/2002, de 23 de diciembre, de r\u00e9gimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo BOE n\u00fam. 307, de 24 de diciembre.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Normativa en transparencia<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>-Ley 19\/2013, de 9 de diciembre, de Transparencia, Acceso a la Informaci\u00f3n P\u00fablica y Buen Gobierno BOE n\u00fam. 295, de 10 de diciembre.<\/p>\n<p>-Llei 19\/2014, de 29 de desembre, de transpar\u00e8ncia, acc\u00e9s a la informaci\u00f3 p\u00fablica i bon govern DOGC n\u00fam. 6780, de 31 de desembre. Correccions d&#8217;errades al DOGC n\u00fam. 6822, de 3 de mar\u00e7 de 2015 i DOGC n\u00fam. 6846 de 8 d&#8217;abril de 2015. Versi\u00f3 consolidada<\/p>\n<p>-Ordre JUS\/152\/2018, de 12 de setembre, per la qual s\u2019estableix el nivell de subjecci\u00f3 de les fundacions i de les associacions declarades d\u2019utilitat p\u00fablica als instruments de transpar\u00e8ncia establertes per la Llei 21\/2014, del 29 de desembre, del protectorat de les fundacions i de verificaci\u00f3 de l\u2019activitat de les associacions declarades d\u2019utilitat p\u00fablica DOGC n\u00fam. 7707, de 17 de setembre<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Normativa en contractaci\u00f3n p\u00fablica<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>-Ley 9\/2017, de 8 de noviembre, de Contratos del Sector P\u00fablico BOE n\u00fam. 272, de 9 de noviembre.<\/p>\n<p>-Real Decreto 1098\/2001, de 12 de octubre, por el que se aprueba el Reglamento general de la Ley de Contratos de las Administraciones P\u00fablicas.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Normativa contable y fiscal<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>-Decret 259\/2008, de 23 de desembre, pel qual s&#8217;aprova el Pla de comptabilitat de les fundacions i les associacions subjectes a la legislaci\u00f3 de la Generalitat de Catalunya DOGC n\u00fam. 5288, de 31 de desembre<\/p>\n<p>-Decreto 125\/2010, de 14 de septiembre de modificaci\u00f3n del Plan de contabilidad de las Fundaciones y asociaciones sujetas a la legislaci\u00f3n de la Generalitat de Catalunya, aprobadas por el Decreto 259\/2008 DOGC n\u00fam. 5716, de 16 de septiembre.<\/p>\n<p>-Ordre JUS\/281\/2006, de 6 de juny, per la qual es determinen els formularis i les condicions per a la presentaci\u00f3 dels comptes anuals de les fundacions en suport digital o per via telem\u00e0tica DOGC n\u00fam. 4651, de 9 de juny<\/p>\n<p>-Resoluci\u00f3 JUS\/3524\/2021, de 25 de novembre, per la qual s&#8217;aproven els criteris que han de regir el Pla d&#8217;actuaci\u00f3 inspectora de fundacions i associacions declarades d&#8217;utilitat p\u00fablica per a l&#8217;any 2022\u00a0 DOGC 8554, de 25 de novembre<\/p>\n<p>-Llei 49\/2002, de 23 de desembre, de 10 d&#8217;octubre, de r\u00e8gim fiscal de les entitats sense fins lucratius i dels incentius fiscals al mecenatge\u00a0 BOE n\u00fam. 307, de 24 de desembre. Versi\u00f3 consolidada<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Normativa en protecci\u00f3n de datos<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>-Reglamento general de protecci\u00f3n de datos (Reglamento (UE) 2016\/679 del Parlamento Europeo y del Consejo, de 27 de abril de 2016).<\/p>\n<p>-Ley org\u00e1nica 3\/2018, de 5 de desembre, de protecci\u00f3n de datos personales y garant\u00eda de los derechos digitales.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Normativa en fundaciones &nbsp; -Llei 21\/2014, del 29 de desembre, del protectorat de les fundacions i de verificaci\u00f3 de l&#8217;activitat [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.11 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Normativa - Museu T\u00e0pies<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Normativa - Museu T\u00e0pies\" \/>\n<meta property=\"og:description\" content=\"Normativa en fundaciones &nbsp; 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