Presentation at the Headquarters of the Instituto de Estudios Fiscales, 18 July 2017 CULMINATION OF THE PROJECT In mid 2016, the Board of Trustees of Fundación Impuestos y Competitividad decided that a detailed analysis of the measures proposed by the BEPS Action Plan was called for. From September 2016 through to May 2017, the Fundación posted on its web site the different papers produced as a result of such work, together with that relating to the European Union's anti-abuse Directives, aimed at the uniform implementation of the BEPS measures across the Member States. This process w...

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 solutions for the social, educational and cultural issues caused in Spain by the economic crisis, which are on the way to being resolved, combined with certain relevant restrictions or limits that remain, are sufficient arguments to take the view t...

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 same time involves a great many related activities, and for this reason, the effects of both its growth and of any recession in it impact the economy as a whole. This view, which is broadly shared by analysists of the Spanish economy, and the conviction that the Tax System needs to be compatible with competitiveness on the...

The objective of the Taxes and Competition Foundation (Fundación Impuestos y Competitividad) is to study and investigate the tax system with a view to improving and perfecting it, with a particular emphasis on aspects which impact the competitiveness of the Spanish economy. It may appear that an analysis of fiscal decentralization which focuses in particular on the situation at regional or autonomous community level falls outside the scope of this objective, is related more to public financing issues. The fact is, however, that whatever the public finance formula established for the funding...