Някои разсъждения относно данъчното облагане на религиозните организации в Испания
Some Considerations on the Taxation of Religious Entities in Spain

Author(s): Antonio Fernández de Buján y Arranz
Subject(s): Law, Constitution, Jurisprudence, Civil Law, Canon Law / Church Law, EU-Legislation
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: religious entities; taxation; Spain
Summary/Abstract: Law 49/2002 which regulates Spanish Tax Legislation on Non-For-Profit organizations and the Tax Benefits for Patronage develops a favorable tax regime in the area of Corporation tax to of non-profit organizations. The Catholic Church and other participating registered churches and religious society, namely Evangelical Churches, Israelite and Islamic communities are governed in the field of Corporate Tax Law and Local taxes, under the regulations of the Law 49/2002 as laid downin the he sixth additional provision of that Law

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