Soluciones de las comunidades autónomas de régimen general a algunas deficiencias de la Ley 49/2002 de Régimen fiscal de las entidades no lucrativas en el ámbito del mecenazgo cultural

Abstract

The current Law 49/2002 on the tax regime of non-profit entities and tax incentives for patronage was born out of the declared will to establish a set of incentives applicable to patronage activity in general and, in particular, to cultural patronage. However, the practical application to date of this commendable principle has been shown to be a mere normative proposition. The Autonomous Communities of the Balearic Islands, the Valencian Community and Castilla-La Mancha have enacted laws on tax incentives for cultural patronage that could resolve, within the scope of their competences, some difficulties encountered with state regulations. With this scenario in mind we analyze the effective scope of the regional tax measures related to income taxation and its connection with the general tax regime of patronage. After considering some of the deficiencies noted, this analysis will help propose reforms to the patronage tax regime overall that will work towards breaking the current regulatory stalemate.