Profanación tributaria de la Sagrada Familia

Abstract

The extraordinary circumstances surrounding the construction of the Sagrada Familia meant that, from the very beginning, there were doubts over the application of a VAT ecclesiastic exemption on building development, based on the agreement between Spain and the Vatican.
In spite of the existence of administrative resolutions confirming this exemption, the tax administration has responded to a tax enquiry by changing criteria of previous administrative procedures and thereby going against the good faith and legitimate trust of the taxpayers.