Taxation on non-profit entities
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Taxation on non-profit entitiesAutoria
Tutor/Supervisor; Universitat.Departament
Maset-Llaudes, Amparo; Universitat Jaume I. Departament de Finances i ComptabilitatData de publicació
2017-07-17Editor
Universitat Jaume IResum
This work consists of the analysis of Non-Profit Organizations (NPO) from the tax the
special regulations point of view. It will focus mainly on the Law on Patronage and on
Corporate Income Tax (CIT), and more briefly ... [+]
This work consists of the analysis of Non-Profit Organizations (NPO) from the tax the
special regulations point of view. It will focus mainly on the Law on Patronage and on
Corporate Income Tax (CIT), and more briefly on the Tax on Economic Activities (TEA)
and Value Added Tax (VAT).
The objective of this paper is to clarify the characteristics of a non-profit entity, and
consequently, why they need a special tax regime. To do this, we will study the laws
enacted in Spain on the taxation of NPOs through the analysis of the BOE regarding
the promulgation of laws affecting these entities in tax matters, deepening, above all,
Law 49/2002, of 23 December, Law 27/2014, of 27 November and Law 37/1992, of 28
December. [-]
Paraules clau / Matèries
Descripció
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2016/2017
Tipus de document
info:eu-repo/semantics/bachelorThesisDrets d'accés
http://rightsstatements.org/vocab/CNE/1.0/
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