Despite the latest legislative reforms affecting the tax treatment of patronage, Fundación Impuestos y Competitividad considers this to be the appropriate time to reflect on the status of the special scheme for non-profit entities, including the provisions on sponsorship and patronage. The Foundation, after forming an “internal” work group, has…
Fundación Impuestos y Competitividad considers this to be the appropriate time to reflect on the status of the special scheme for non-profit entities, including the provisions on sponsorship and patronage, despite the latest legislative reforms affecting the tax treatment of patronage. The increasing responsibility taken on by non-profits in finding…
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…
There can be no denying the importance of the real estate sector for the Spanish economy. According to Sofía Borgia Sorrosal, the real estate sector in Spain has not just covered the need for housing – it has actually, for a great many years, been the driving force behind the…
According to Sofía Borgia Sorrosal, the real estate sector in Spain has not just covered the need for housing – it has actually, for a great many years, been the driving force behind the economy. It is a sector which generates a lot of employment directly but which at the…
After the economic considerations, which justify the relevance of the real estate sector in Spain, the study of the taxation of housing in Spain is addressed, with a review of the forecasts in different tax figures, completing it with a review of the recent experience of 6 European countries –…
The real estate sector has played a key role in sustaining economic growth in Spain over the last years. However, the current economic situation has created the need to consider new measures that will help revitalise Spain’s real estate activity and ensure that the sector keeps its leading role in…
The publication aims to identify the main problems with the current real estate taxation regulations and offers a series of recommendations and proposals for improvement that, based on the current tax regime, will allow a review of the regulations applicable to real estate activity.
In recognition of a matter of undoubted current interest, the Foundation has promoted a study on New taxes on the financial sector, which has been prepared by KPMG – one of the entities that have the status of Board Member of the Foundation- , under the direction of D: Victor…
The study reviews in depth both the European Commission’s proposal for the eventual introduction of a tax on financial transactions and the proposals that, from other international forums, have been made in the same direction; analyzing the specific measures adopted in other States, mainly in the EU, as well as…