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Análisis de la tributación de los estipendios en la Iglesia Católica

Author

Listed:
  • Juan Antonio Navarro Garmendia

    (Agencia Estatal de Administración Tributaria)

Abstract

El presente análisis parte del concepto canónico de estipendio y considera su posible calificación civil como donación modal o con carga. Esta calificación determinaría la sujeción al Impuesto sobre Sucesiones y Donaciones, así como la no sujeción al Impuesto sobre la Renta de las Personas Físicas y al Impuesto sobre el Valor Añadido. También expone los requisitos exigibles para la aplicación de los incentivos fiscales al mecenazgo.

Suggested Citation

  • Juan Antonio Navarro Garmendia, 2018. "Análisis de la tributación de los estipendios en la Iglesia Católica," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 167(2), pages 189-207, June.
    • Handle: RePEc:hpe:crotri:y:2018:v:167:i:2:p:189-207
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