IDEAS home Printed from
   My bibliography  Save this article

La fiscalidad de las fundaciones: un equilibrio entre la promoción del Estado social y la competencia en los mercados


  • Julio Jiménez Escobar

    (ETEA - Universidad de Córdoba)


The objective of this article is to establish a set of basic guidelines to encourage the establishment of a special tax regime for foundations within the framework of the Spanish constitution. Having analysed the laws that are currently in force, this will provide us with sufficient grounds to identify the true problems that affect the organisation of a coherent and well-structured tax regime for these entities, as problems take on their true epistemological meaning when considered within a general framework of good sense and solid grounds. These basic guidelines will also enable us to propose a set of general and specific guidelines on which to base the technical solutions to the problems identified. Finally, given that current tax legislation responds to the basic guidelines that we have identified (at least in terms of the organisation of tax concessions), this will facilitate the solution of interpretative problems, thereby making it easier to identify the ratio legis in each case.

Suggested Citation

  • Julio Jiménez Escobar, 2006. "La fiscalidad de las fundaciones: un equilibrio entre la promoción del Estado social y la competencia en los mercados," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 56, pages 225-262, November.
  • Handle: RePEc:cic:revcir:y:2006:i:56:p:225-262

    Download full text from publisher

    File URL:
    Download Restriction: no


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Julio Jiménez Escobar, 2013. "Nuevas realidades en el tercer sector: las aportaciones jurídico-organizativas de las fundaciones cívicas
      [New realities in the third sector: the legal and organisational contributions of community
      ," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 110, pages 163-191.

    More about this item


    Foundations; taxation; social State; competitiveness.;

    JEL classification:

    • L30 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - General
    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cic:revcir:y:2006:i:56:p:225-262. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Rafael Chaves). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.