Local and estate indirect taxation on the Catholic Church

Abstract

The Catholic Church fulfills a very important social function with the Spanish State, which makes it worthy of a special tax treatment developed in the Economic Agreement with the State. However, with the development of the Spanish tax system since the Spanish Constitution, problems of legal interpretation have arisen regarding the application of certain tax benefits to the activities carried out by the Catholic Church.

With the approval of Law 49/2002, of December 23, 2002 on Patronage, the exemptions available to the Catholic Church and those contained in certain tax laves were extended.