IDEAS home Printed from https://ideas.repec.org/a/hpe/crotri/y2020v176i3p53-83.html
   My bibliography  Save this article

Financiación del Tercer Sector de Acción Social en España y en Italia a través de la «X solidaria»

Author

Listed:
  • Miguel Ángel Luque Mateo

    (Universidad de Almería)

Abstract

El trabajo analiza la financiación del Tercer Sector de Acción Social a través de la asignación tributaria del Impuesto sobre la Renta de las Personas Físicas y su incidencia en las entidades locales. Parte de un estudio previo comparado del régimen jurídico establecido en España y en Italia, tras la aprobación del Código del Tercer Sector. Precisamente, se culmina con una propuesta de lege ferenda basada en la figura de la empresa social italiana y en la posibilidad de que el contribuyente elija la concreta organización a la que destinar su “X solidaria”, con un matiz corrector fundamentado en el principio de igualdad.

Suggested Citation

  • Miguel Ángel Luque Mateo, 2020. "Financiación del Tercer Sector de Acción Social en España y en Italia a través de la «X solidaria»," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 176(3), pages 53-83, September.
    • Handle: RePEc:hpe:crotri:y:2020:v:176:i:3:p:53-83
    as

    Download full text from publisher

    File URL: https://www.ief.es/vdocs/publicaciones/1/176/2.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Tercer Sector de Acción Social; asignación tributaria; X solidaria; empresa social; Código del Tercer Sector Italiano;
    All these keywords.

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    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:hpe:crotri:y:2020:v:176:i:3:p:53-83. See general information about how to correct material in RePEc.

    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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Belén García Carretero (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.html .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.