"The Foral Law of Patronage seems to me technically more correct than the State Law, but the benefits of the new law of Cultural Patronage of Navarra should be extended to social services as well as to other services". This was stated by Alejandro Blázquez, lawyer and professor of Financial and Tax Law of the Rey Juan Carlos Universityon the occasion of the 11th International Symposium organized by the high school Martín de Azpilcueta of the University of Navarra.

During the meeting "The Foundations of the Catholic Church. Canonical and Civil Aspects"Blázquez pointed out that in Spain there are 14,000 registered civil foundations, of which approximately 10,000 are active. For its part, Navarre has a total of 287.

The expert explained the functioning of non-profit entities, stressing that currently "patronage must play a preponderant role in the financing of these entities". "The specific aspect of patronage is that a natural person can choose where a certain amount of public money goes, which is the equivalent of the tax deduction that person obtains for the donation made," he warned. For this reason, it is essential to determine when the State can accept or not that this money is destined to an institution. In his opinion, it is core topic that the recipient institution is "an entity that really has purposes of social and cultural interest because if not, it should not be allowed that tax benefits are granted to any entity subject ".  

European Statute for Foundations

For her part, Isabel Peñalosa, director of institutional relations and legal affairs of the association Española de Fundaciones (AEF), said, "We are very pleased to be able to offer our services in this area.AEF), addressed the issue of the new European trends in subject of foundation governance and pointed out that "if the project European Statute of Foundations were approved, it would offer Navarra, for example, the opportunity to create a foundation domiciled in Spain and, specifically, in the Autonomous Community, which acts in more than one State of the European Union". Likewise, he pointed out that "this Statute plans to regulate the basic aspects but not to modify the regime, that is to say, in all the matters not regulated in the Statute, the State legislation or, in this case, the Navarre legislation, would be applied".

With regard to the Draft Bill of Law of Foundations recently elaborated by the Spanish Government, Peñalosa explained that it would hardly affect foundations in Navarra because "being a figure regulated by foral law, and even prior to the Constitution, the autonomous community that has the greatest legislative autonomy over foundations is Navarra". "It would only apply to foundations domiciled in this territory that develop their activities in more than one autonomous community and that, therefore, depend on a state protectorate", he pointed out.

Specialists from the civil and canonical world, from universities such as Valencia, Salamanca, UNED, Rey Juan Carlos, Comillas and Navarra, among others, met at quotation in the classroom magna of the Schools Eclesiasticas of the University of Navarra to study and analyze the foundational phenomenon, of ancient canonical tradition and that has found a development B in the life of the Church.

SEE IMAGE GALLERY