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Aspectos Problemáticos Y Propuestas De Reforma De La Ley 49/2002 En Materia De Mecenazgo

Author

Listed:
  • Alejandro Blázquez Lidoy

    (Universidad Rey Juan Carlos)

  • Isidoro Martín Dégano

    (Universidad Nacional de Educación a Distancia)

Abstract

Se ha anunciado por el actual Gobierno una reforma de la Ley 49/2002, de régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo que parece se quiere comenzar de manera inmediata, centrada en el mecenazgo. El objeto de este estudio es afrontar, más allá del incremento de los límites de la deducción, algunos problemas y temas conflictivos que se están planteando en el ámbito de los incentivos al mecenazgo e intentar proponer, en la medida en que sea posible, modificaciones de lege ferenda para solucionarlos. La sistemática y objetivo del estudio implica que se aborde una temática muy dispar, sin que exista un desarrollo lineal, tratándose temas tan variados como la Responsabilidad Social Corporativa, el voluntariado o el concepto de donación.

Suggested Citation

  • Alejandro Blázquez Lidoy & Isidoro Martín Dégano, 2012. "Aspectos Problemáticos Y Propuestas De Reforma De La Ley 49/2002 En Materia De Mecenazgo," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 145(4), pages 7-38, December.
    • Handle: RePEc:hpe:crotri:y:2012:v:145:i:4:p:7-38
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    More about this item

    Keywords

    mecenazgo; donaciones; Ley 49/2002; deducciones;
    All these keywords.

    JEL classification:

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

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