La exención del IBI a la Iglesia Católica. Encuadre constitucional y marco regulador
During the annual academic conference of the Canon Law School of the Comillas Pontifical University, and in view of recurring polemic discussion in the Spanish media concerning the IBI (local tax) exemption of the Catholic Church, the author poses a double question: if the exemption of the IBI is in...
| Main Author: | |
|---|---|
| Format: | Electronic Article |
| Language: | Spanish |
| Check availability: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Published: |
2013
|
| In: |
Estudios eclesiásticos
Year: 2013, Volume: 88, Issue: 347, Pages: 873-895 |
| Further subjects: | B
Libertad religiosa
B Acuerdos Iglesia Católica-Estado español de 1979 B cooperación con las entidades religiosas B neutralidad religiosa B Laicidad B entidades religiosas B sector no lucrativo B Exención del IBI B aconfesionalidad |
| Online Access: |
Volltext (lizenzpflichtig) |
| Parallel Edition: | Non-electronic
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| 520 | |a During the annual academic conference of the Canon Law School of the Comillas Pontifical University, and in view of recurring polemic discussion in the Spanish media concerning the IBI (local tax) exemption of the Catholic Church, the author poses a double question: if the exemption of the IBI is in accordance with the Spanish Constitution, and if within the realm of constitutionality, it is coherent with the current Spanish regulatory framework of religious freedom, according to the principles of equality, laicity, non-confessionalism or religious neutrality and cooperation; and, in the second place, if the aforesaid exemption comes to terms with the principles that regulate the Spanish non-profit sector framework. In order to answer these questions, the author analyzes the constitutional regulations regarding religious freedom and the complementary regulations on the exemption for the Catholic Church (Catholic Church-Spanish State Agreements, Organic Law 7, 5 July 1980, and the Law 49/2002, containing the Non-Profit Fiscal Regulations). | ||
| 520 | |a En el marco de la Jornada académica anual de la Facultad de Derecho de la Universidad Pontificia Comillas, y al hilo de la polémica recurrente en los medios de comunicación españoles acerca de la exención del IBI a la Iglesia católica española, el autor se plantea una doble pregunta: si dicha exención es conforme a la Constitución española, y si dentro de la constitucionalidad es coherente con el actual marco regulador de la libertad religiosa en España, conforme a los principios de igualdad, laicidad, aconfesionalidad o neutralidad religiosa y cooperación; y, en segundo lugar, si dicha exención se ajusta a los principios que presiden la normativa española de apoyo al sector no lucrativo. Para responder a estas preguntas el autor realiza un análisis de la normativa constitucional relativa al derecho de libertad religiosa, y de la normativa complementaria reguladora de la exención del IBI a la Iglesia Católica española (Acuerdos Iglesia-Estado de 1979, Ley Orgánica 7, de 5 de julio de 1980, de Libertad Religiosa, y la Ley 49/2002, de Régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo). | ||
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| 650 | 4 | |a neutralidad religiosa | |
| 650 | 4 | |a aconfesionalidad | |
| 650 | 4 | |a Laicidad | |
| 650 | 4 | |a Libertad religiosa | |
| 650 | 4 | |a Exención del IBI | |
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