Consecințele fiscale ale noilor forme de mecenat: finanțarea participativă digitală și controlul asupra platformelor intermediare
Tax Consequences of New Forms of Patronage: Digital Crowdfunding and Control over Intermediary Platforms (I)

Summary/Abstract: This article examines the tax consequences of digital crowdfunding as a new form of patronage in Spain, focusing on the significant reform introduced by Royal Decree‑Law 6/2023, which amended Law 49/2002 on the tax regime of non‑profit entities and patronage incentives. It traces the historical evolution from traditional elitist patronage to the democratization brought about by digital platforms, analyzes the specific tax treatment of the three main crowdfunding models (donation‑based, reward‑based, and equity/lending), and evaluates the enhanced incentives for micro‑donations and symbolic rewards. Special attention is given to the growing role of digital platforms as tax intermediaries under the DAC7 Directive (Model 238), their status as facilitating taxable persons for VAT purposes, and the automation of tax compliance. The study further explores the Spanish Tax Agency’s 2026 Control Plan, which emphasizes advanced digital surveillance through blockchain traceability, AI‑driven monitoring, and financial flow analysis. Territorial particularities in the Basque Country and Navarre, as well as cross‑border and comparative European perspectives, are also addressed. The article concludes with critical reflections and legislative proposals aimed at balancing the promotion of citizen participation with effective transparency and tax control in the digital economy.

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