R&D project funded by the Ministry of Science and Technology.
Duration: 2003-2006
Objective: The research project aims mainly to analyse systematically and exhaustively the tax system of nonprofit entities in its different aspects, rates and subjects involved in its operation and development, in order to provide a complete and general vision of the activities carried out by such entities. Study that needs to be supplemented necessarily with a thorough analysis of the regulatory reform on these entities and their tax benefits that came with the enactment of Law 49/2002 of 23 December on the taxation of non-profit organisations and tax incentives for patronage. Only then can we reach conclusions, from a purely legal perspective, about the consequences of the implementation of the new tax reform. And with that judge the adequacy and purpose of this regulation.
Ultimately, it comes to discovering the possibilities of using the tax system as a mechanism to encourage the participation of individuals and civil society entities that have no purpose other than the pursuit of general welfare.

Main researcher:

Vicente Alberto García Moreno

Project members:

Salvador MONTESINOS OLTRA
Francisco Alfredo GARCIA PRATS
Adoración BORJA SANCHIS.
Santiago IBAÑEZ MARSILLA
Pilar BONET SÁNCHIS
Gema SALA GALVAÑ
Esther GARCÍA MACHANCOSES