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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)

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    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.

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    Article provided by CIRIEC-España in its journal CIRIEC-España, revista de economía pública, social y cooperativa.

    Volume (Year): (2006)
    Issue (Month): 56 (November)
    Pages: 225-262

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    Handle: RePEc:cic:revcir:y:2006:i:56:p:225-262
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