Mission and Vision

The Foundation’s aim – reflected in the very name of the Foundation – is to review, innovate and improve the tax systems and tax practices in Spain and the European Union, in order to enhance the competitiveness of the Spanish and EU economies.


As an ideal vehicle for this purpose, the FUNDACIÓN IMPUESTOS Y COMPETITIVIDAD intends to devote its efforts to researching, studying and sharing information on international taxation and tax systems, the legislation implementing them and practical experience relating to them, with the aim of issuing independent opinions that will help to achieve the stated aims of the Foundation.

Against this general backdrop, the Foundation has the following specific aims:

1) Promote research into, and the study and dissemination of, international tax legislation and its practical applications, giving courses, seminars and lectures.

2) Conduct research in the international tax field, through the creation of an independent research service to exploit and develop intellectual capital in this connection.

3) Share the findings of these studies and research activities by publishing specialized reports, books and periodic publications which reflect the opinions and recommendations of the Foundation, to help improve the Spanish and EU tax systems and the tax processes and tax application procedures in Spain and in the EU.

4) Collaborate actively with the public economic, financial and tax authorities and supervisory bodies of Spain and the EU, in order to convey the information obtained by the Foundation in the course of its activities, and its opinion on the actual or desirable condition of the legislation and practical application in the area to which the Foundation’s general aim refers.

5) Encourage Spain’s public and private sectors to become more open to foreign relations, giving priority to multinational bodies and international associations, to develop the aims of the Foundation in these areas.

The FUNDACIÓN IMPUESTOS Y COMPETITIVIDAD may conduct its activities, directly or by means of agreements or collaborations with entities or individuals, without forfeiting its independence, and it will have complete freedom to project its work towards any activity, in keeping with the specific goals which the Board of Trustees deems to have priority at any given time in order to fulfill the Foundation’s aims.

In accordance with the legislation regulating foundations, each year the FUNDACIÓN IMPUESTOS Y COMPETITIVIDAD will approve, and will submit to the Foundation Commission, an Action Plan setting out the goals to be met and the activities to be carried out in the year.