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Mecenazgo cultural estatal y autonómico. Análisis comparativo del tratamiento fiscal de los donativos

Author

Listed:
  • Juan David de la Torre Sotoca

    (Secretaría de Estado de Cultura)

Abstract

El trabajo analiza los incentivos fiscales que se reconocen al mecenazgo para fines de interés general de carácter cultural. El enfoque de estudio es esencialmente descriptivo limitándose a la modalidad de los donativos y su reflejo en las figuras tributarias esenciales de la imposición directa –Impuesto sobre la Renta de las Personas Físicas e Impuesto sobre Sociedades–, tanto en la legislación estatal como en la autonómica, con novedades legislativas recientes. Se aborda el marco competencial en materia tributaria, la configuración legal de los donativos en las distintas legislaciones y, por último, el análisis comparativo entre la legislación estatal y las legislaciones autonómicas.

Suggested Citation

  • Juan David de la Torre Sotoca, 2017. "Mecenazgo cultural estatal y autonómico. Análisis comparativo del tratamiento fiscal de los donativos," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 162(1), pages 177-211, March.
    • Handle: RePEc:hpe:crotri:y:2017:v:162:i:1:p:177-211
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    More about this item

    Keywords

    mecenazgo; cultura; mecenazgo cultural; beneficios fiscales; donativos; legislación estatal; legislación autonómica.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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