Financiación eclesial: situación actual y perspectivas de futuro

Fernando Giménez-Barriocanal

doi:10.15581/016.48.14181

Fernando Giménez-Barriocanal e-mail

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Published: Jun 1, 2008

DOI: https://doi.org/10.15581/016.48.14181

How to Cite

Giménez-Barriocanal, F. (2008). Ecclesial financing: the current situation and perspectives on the future. Ius Canonicum, 48(95), 25-68. https://doi.org/10.15581/016.48.14181

Authors

Fernando Giménez-Barriocanal e-mail

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Abstract

109

Through the revision of the principal norms agreed with the Church and the unilateral principal norms of the State, this paper presents the actual situation of the financing of the Catholic Church entities in Spain. The evolution of the tax allowance established in the Spanish National Budget Law since 1988 deserves a particular attention. This tax allowance system has been substituted in 2007 by a new one which will not depend every year of the budget strenght of the State but exclusively of the will of the citizens while presenting the Tax declaration about the income of the physical person (in a percentage of 0,7%). The article also studies the mechanism of the distribution of the funds obtained with the tax allowance through the Interdiocesan Common Fund. Finally, the concept of financing is explained and suggestions for the future are pointed out.

Keywords

Church Financing, Tax Allowance, Interdiocesan Common Fund

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Issue

Vol 48 No 95 (2008)

Section

Articles: Church financing in Spain

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