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Fundación Impuestos y Competitividad

We believe it is necessary to review, innovate and improve the regulation and practical application of the tax systems of Spain and the European Union, for the benefit of the competitiveness of both economies.

Next event

Derecho Europeo y Sistema Tributario Español, una evaluación en profundidad

Presentation session of the work promoted and edited by the Fundación Impuestos y Competitividad.

7:27 pm
Carlos II University (Campus Puerta de Toledo)


State aid in relations to taxes: Spanish experience and current context

State aid in relations to taxes: Spanish experience and current context

In July 2021, the Fundación Impuestos y Competitividad published this work, the result of an extensive effort of several months by officials of the European Commission, university professors and several professionals from the firms that make up the board of trustees, with a broad vision on the subject, derived from…

Taxation of patronage

Taxation of patronage

The objective of this work is to provide an informed, experienced, compared and discussed vision of the special regime and its strengths and weaknesses, to be put at the service of the non-profit sector in order to elaborate possible proposals and initiatives to improve it. The book is structured according…



2024 Action Plan

Like every year, in accordance with the legal obligations imposed on foundations, FIC’s Board of Trustees approved the 2014 Action Plan at its last meeting last year.  It seems appropriate to share this Plan with our contacts, underscoring its most significant aspects. The project on “European Union Law and the…