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Incentivos Fiscales Sin Fronteras Para Fundaciones Y Donantes Europeos

Author

Listed:
  • Silvia López Ribas

    (AEAT)

Abstract

Las rentas obtenidas en España por fundaciones residentes en otro Estado miembro y las donaciones efectuadas por residentes en territorio español a favor de fundaciones situadas en otro Estado miembro no han disfrutado de los incentivos fiscales concedidos por la Ley 49/2002 para fundaciones y donaciones en el ámbito doméstico. Las Sentencias del Tribunal de Justicia de la Unión Europea Centro di Musicología y Persche han sentado un principio de no discriminación que extiende los incentivos fiscales para fundaciones y donaciones domésticas a fundaciones y donaciones europeas cuando las entidades sean objetivamente comparables, lo que ha hecho que el Tribunal Superior de Justicia de Madrid haya inaplicado la norma citada por contravenir lo dispuesto en dichas Sentencias.

Suggested Citation

  • Silvia López Ribas, 2014. "Incentivos Fiscales Sin Fronteras Para Fundaciones Y Donantes Europeos," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 153(4), pages 221-259, December.
    • Handle: RePEc:hpe:crotri:y:2014:v:153:i:4:p:221-259
    as

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