La Evolución Del Mecenazgo Incentivado Fiscalmente a Través de la Donación.

Format:

Book

Author/Creator:

Martín Dégano, Isidoro.

Series:

Colección Fiscalidad.

Fiscalidad

Language:

Spanish

Subjects (All):

Charity laws and legislation.

Charitable uses, trusts, and foundations.

Physical Description:

1 online resource (327 pages)

Edition:

1st ed.

Place of Publication:

Madrid : Dykinson, S.L., 2025.

System Details:

text file

PDF

Summary:

This work by Isidoro Martín Dégano provides a comprehensive legal analysis of the fiscal incentives for donations under Spanish law, particularly focusing on the Ley 49/2002, which governs the fiscal regime for non-profit entities and tax incentives for patronage. The author examines the concept of donation as an instrument for promoting activities of general interest, exploring its legal definition, requirements, and implications within both civil and tax law. The book delves into the challenges posed by legislative ambiguities, the interplay between civil and tax law, and the practical and doctrinal implications of the law. It also critiques recent legislative reforms, highlighting their shortcomings and proposing solutions to enhance legal certainty and effectiveness in fostering philanthropic activities. Generated by AI.

Notes:

Includes bibliographical references.

Description based on publisher supplied metadata and other sources.

Part of the metadata in this record was created by AI, based on the text of the resource.

ISBN:

979-1-370-06708-3

OCLC:

1569921594