Opodatkowanie Kościoła katolickiego i organizacji pozarządowych w Hiszpanii
The taxation of Catholic Church and non-governmental organisations in Spain

Author(s): María Gabriela Lagos Rodríguez
Subject(s): International Law, EU-Legislation
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: taxation; tax benefits; donations; Catholic Church
Summary/Abstract: This chapter deals with the financing of the Catholic Church in Spain, a controversial subject that often gives rise to judgments that are far removed from academic rationality and the reality of current legislation. The aim is to provide the reader with the keys to the model of financing the Catholic Church by means of tax designation so as to assess its compliance with the principle of equal treatment with other religious denominations. The Spanish legal system has chosen to integrate the Catholic Church’s tax treatment and that of other denominations, as well as that of non-governmental organisations, in Law 49/2002, from 23rd December, on the tax regime of not for profit entities and tax incentives for patronage. In the same way, this law determines the tax implications of these entities’ main private source of resources, donations. It also establishes the applicable tax incentives and the real possibilities of achieving a self-financing objective.

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