Javier Sáenz de Olazagoitia, Professor of Tax Law, University of Navarra, Spain
Is it just what the PSOE is asking for?
- Do the political parties pay the Real Estate Tax?
-The law of the special tax regime of the political parties, which refers to the quotas, subsidies, private donations received, yields of their activity, etc, does not say expressly that the tax rules on the non-profit entities will be applied to the parties, but there are always some exceptions.
- Is it true that they put the real estate in the name of their foundations to avoid the tax?
-It is one of the formulas. Political parties, as legal entities, can apply the regime of non-profit entities. Therefore, they will not pay IBI for their properties unless they have them linked to economic foundations. In final, if they are linked to their foundations, they would be exempt from payment. It is included in the organic law of financing of political parties.
- Is it logical to ask the Church to pay the IBI?
- Here the question is that the Church has in Spain the same fiscal regime that the other recognized religious confessions have. The Church does not have any privilege over the others. Moreover, in Spain no for-profit entity pays IBI, and the Church is one of them. Besides, there is a Concordat with the Holy See and it is a legislation quite similar to the one existing in Western countries.
- Could the parties be forced to pay the IBI?
-To do so, the Law would have to be modified both in that concept and in the case of the Church. It is the politicians who can do it.