Razones que justifican una fiscalidad específica de las Mutualidades de Previsión Social
ISSN: 1577-4430
Year of publication: 2009
Issue: 20
Pages: 149-182
Type: Article
More publications in: CIRIEC - España. Revista jurídica de economía social y cooperativa
Abstract
This paper analyses the reasons that justify a specific tax regime of Mutualidades de Previsión Social (Retirement Savings Mutuals). Three are the main features of these entities: they are mechanisms for retirement savings; insurance companies; and organizations that belong to the Social Economy. Their tax regime is compared to that of similar mechanisms aimed at private pension savings and other entities in the realm of the social economy (cooperatives, noprofit organizations). This comparison reveals that, for no apparent reason, their tax regime is less favorable, and this asks for an enquiry into the justification of such discrimination.