Taxation on non-profit entities
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Title
Taxation on non-profit entitiesAuthor (s)
Tutor/Supervisor; University.Department
Maset-Llaudes, Amparo; Universitat Jaume I. Departament de Finances i ComptabilitatDate
2017-07-17Publisher
Universitat Jaume IAbstract
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. [-]
Subject
Description
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2016/2017
Type
info:eu-repo/semantics/bachelorThesisRights
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