Dimensión económica del sector no lucrativo en las regiones españolas

In recent years, Spanish and European political and social institutions have been showing increasing interest in entities working at an intermediate level between the Public Administration and private enterprise. This type of institution forms what is known as the Third Sector. The main aim of this research is to show some of the preliminary conclusions of the study being carried out into the Third Sector in Spain with the sponsorship of the ONCE Foundation. It aims specifically to quantify the economic volume of one part of the Third Sector, namely the Non-Profit Sector, on a national level and in each of the Autonomous Communities. Reference is made to the two main paradigms for the Third Sector, the “Non-Profit Sector Approach” (following the tradition of English-speaking countries) and the “Social Economy Approach” (following the Spanish and French-speaking tradition). The study distinguishes between the entities that are included in the Non-Profit Sector and those that belong to the Social Economy and outlines the main differences between them. The basic sources of information used are the State Tax Revenue Agency (AEAT) and the General Treasury of the Social Security (TGSS) as well as a Survey of Third Sector entities carried out as part of the study.