Evolución del régimen fiscal de las confesiones religiosas. Especial referencia a las últimas modificaciones legislativas

The economic and fiscal regime of religious confessions is characterized by their submission to regulations that are not valid indefinitely, because in most cases they are enacted either for a specific period of time, or for specific situations that occur. Subsequently its extinction, or even depend on the political and economic situations of each country, and in this case on Church-State relations. Throughout this study, the aim is to analyze the recent legislative developments produced around the alleged normative equality between the Catholic Church, the confessions with a cooperation agreement and those that have recognized the well-known roots, and the application to all of them of the tax regime provided for non-profit entities.