Finance, Markets and Valuation

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Title: Religious bodies and taxation in Spain

Authors: Agustín Romero Civera

DOI: Not found

Abstract:
Religious faiths, especially the Catholic religion, are in Spain under the protection of the State, even though the Spanish Constitution defines the State to be secular. In this context, a number of laws have been enacted to guarantee the especial status of religious bodies. This paper studies those regulations regarding fiscal matters, specially the Ley de Entidades sin Fines Lucrativos y del Mecenazgo and the property tax legislation. After the analysis, some critical conclusions are presented.

Keywords: Not found

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