Il finanziamento delle confessioni religiose in Spagna: la riforma della asignacion tributaria del 2006

[Autom. eng. transl.] The Catholic Church funding reform introduced in 2006, while confirming the system of tax asignaciòn, it presents numerous innovations. In addition to the increase in the rate which passes to 0.7%, it establishes the definitive overcoming of the presuestaria dotaciòn, the disappearance of VAT exemptions for the Catholic Church and reiterates the obligation to submit an annual report about the use of the sums obtained through the choices of taxpayers. The article, in addition to synthetically reconstructing the forms of financing of religious confessions of state origin, focuses on the novelties of the reform of the 2006 and in particular on the role of the Spanish Bishops' Conference in the negotiation of the Agreement, and on the consequences of a nature of the agreement (determination of the rate, achievement of self-financing of the Church established by the Acuerdo sobre asuntos econòmicos of 1979, relationship with the Spanish tax system). It also analyzes the impact of the 2006 Reform on the financing of other religious confessions and, in addition to describing the action of Fundaciòn Pluralismo y Convivencia, outlines the current state of the negotiations in course for the extension of the tax asignaciòn to the confessions they have stipulated an Acuerdo de cooperaciòn.