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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 Spanish Tax System”, coordinated by PwC, is repeated as an action of the 2023 Plan.  Following completion of the research work and publication of the final document, the aim is to organise several presentation sessions during 2024 in order to disseminate the main conclusions of the project.

Similarly, still pending completion are the projects initiated in 2023 concerning “The recent crisis, tax measures to tackle it. Extraordinary new tax solutions” and  “Municipal Taxation”.   The aim is to complete the first project in the spring of 2024, taking into account the decisions of the Constitutional Court, and the solution of continuity given to those taxes which arose as temporary, both circumstances of mandatory and careful consideration.

The project on municipal taxation, which is making good progress, should be completed in time for its presentation next autumn.

It will be necessary to continue the  “Tax Reform” project undertaken by the Foundation which reflects the ongoing monitoring of legislative changes in the Spanish tax system.  A good example of a measure of unquestionable importance is the transposition of the European Directive on “minimum taxation” , the year undoubtedly bringing other novelties warranting analysis and consideration.

New features of the 2024 Plan include the proposal for two new projects.

The project on “Minimum taxation and the European Union’s  BEFIT  proposal” will attempt to analyse two international initiatives that within the current “homogenisation” bias of international direct taxation will have a very significant effect on business profit tax.

Finally, with the inclusion of a project on “Sports and Taxation”, the Foundation’s Board of Trustees commits to a novel approach to the research guidelines followed by the Foundation up to now, promoting the analysis of sectors or areas of social and economic life, evaluating their significance and evidently, considering to what extent the tax scheme applicable to it is an appropriate instrument for the objectives that society attributes to that sector or should be reviewed in order to contribute to its further growth and its adaptation to those social purposes of general interest linked to the sector.