El deber de declarar de las entidades sin fines lucrativos en el régimen de entidades parcialmente exentas C.J Correcher Mato
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Universitat de València
info
ISSN: 2174-6419
Année de publication: 2017
Volumen: 7
Número: 2
Pages: 77-102
Type: Article
D'autres publications dans: Lex social: revista de los derechos sociales
Résumé
We analyze the spanish regulation of the obligation to declare and its exemption applicable to non-profit entities that tax under the regime of partially exempt entities. For this purpose, we examine the legislative developments and the current state of the issue, as well as other essential aspects such as the income exemption system of this fiscal regime or the scope of economic activities. We also study the obligation to declare and its exemption in the spanish regional legislation, in order to show, through a comparative analysis, the possible successes of a closer regulation to it. Finally, we formulate alternative proposals with the intention of providing solutions to the problems that tax declarations may cause, especially to those smaller non-profit entities