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Cytat
Do celu tam się wysiada. Lec Stanisław Jerzy (pierw. de Tusch-Letz, 1909-1966)
A bogowie grają w kości i nie pytają wcale czy chcesz przyłączyć się do gry (. . . ) Bogowie kpią sobie z twojego poukładanego życia (. . . ) nie przejmują się zbytnio ani naszymi planami na przyszłość ani oczekiwaniami. Gdzieś we wszechświecie rzucają kości i przypadkiem wypada twoja kolej. I odtąd zwyciężyć lub przegrać - to tylko kwestia szczęścia. Borys Pasternak
Idąc po kurzych jajach nie podskakuj. Przysłowie szkockie
I Herkules nie poradzi przeciwko wielu.
Dialog półinteligentów równa się monologowi ćwierćinteligenta. Stanisław Jerzy Lec (pierw. de Tusch - Letz, 1909-1966)
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.Minister for the Interior, which givesthem several advantages, including tax- Law 191/1964 of 24 Decemberadvantages.1964 governing associations andSupplementary Decree of 20 May 1965.5.Membership nationality requirements- Law 30/1994 of 24 November 1994Non-nationals legally resident in Spainon foundations and tax advantages forhave the right of association and mayprivate persons engaged in activities forexercise it in conformity with the lawsthe public good.and regulations.(organic law 7/1985 onthe rights and liberties of non-nationals- Several laws of Autonomousin Spain)Communities.6.Legal personality2.Basic definitionArticle 25 of the Civil Code grants theGroup or union of several naturalstatus of legal person to corporatepersons with legal capacity which carriesbodies, associations and foundations forout the wish of this group to pursue on athe public good recognized by the law,permanent basis a given permissibleand to associations with specificobject laid down by the statutes of theinterests, whether civil, commercial orassociation (definition in the strictindustrial, to which the law grants theirsense).own personality independent of that of3.Minimum number of foundersits members.The law of 1964 specifies a meeting atIn accordance with the legal practice ofwhich "several persons" agree, withoutthe supreme tribunal, legal personalityanywhere stating the number of personsarises from a contract of association.Inor founder members required.Article 22 (3) the Constitution statesNevertheless, the usual practice is tothat associations are entered on therequire a minimum of three persons.appropriate register "for publicity4.Types of associationpurposes only".1 - Associations governed by the Law7.Legal capacityof 24 December 1964 (which does notArticle 38 of the Civil Code grants legalgovern public or private foundations,capacity to legal persons, which includescivil or commercial organizations orassociations which are recognized incorporate bodies).law.They may therefore acquire and2 - Associations governed preferentiallypossess goods, and contract debts orby special statutes (associations ofengage in civil or criminal proceedings.cannon law, associations established byNevertheless, associations which are notthe state to attain specific objects, traderecognized as public utilities may notunions and similar associations,acquire premises which are not strictlyassociations of civil servants and militarynecessary for achieving their object, andpersonnel, administrative associations of47 they must obtain authorization forDIRECT TAXEScertain private donations.15.General position8.StatutesAssociations which have beenArticle 3.2 of the Law of 1964 lists therecognized as public utilities and whichinformation which must be given in thefulfil the conditions laid down in Articlestatutes.42 of the Law on Foundations and Tax9.Registration requirementsConcessions for Private Participation inEntry in a register is obligatory.TheActivities for the Public Good haveprocedures for such registration varyseveral tax advantages.depending on the current provisions in1 - They are exempt from corporationthe autonomous region of the headtax in respect of the activities whichoffice of the association.Forconstitute their social or specific object,associations subject to the Law of 1974,including additions to assets derivedthere is a register for each province andfrom acquisitions or transfers of casha national register.bonds.They are also exempt in respectThere are also special registers forof any profit from commercial activity,certain associations governed by specificprovided this corresponds to the entity'ssystems.object or specific purpose.10.Commercial activitiesIncome from commercial activities orAuthorizedfrom capital is not exempt, but is alsoeligible for certain concessions, in11.Disposal of assets on liquidationparticular the tax band, which is a fixedThe procedure for disposing of assets inrate of 10%.the event of the association being2 - They are exempt from most localdisbanded must be specified in thetaxes.statutes.16.Associations which are recognized orTAXATIONwhich enjoy tax concessionsAssociations which have beenINDIRECT TAXATIONrecognized public utilities and whichfulfil the conditions laid down in Article12.Article 13 of the Sixth VAT Directive:42 of the Law on Foundations and Taxexemptions provided for in Article 13.Concessions for Private Participation inLaw 37/1992 of 28 December 1992 onActivities for the Public Good, and inVAT does not exempt associationsparticular the following conditions:directly, in that the different rates do not- they must pursue objects for thedepend on the legal form of the entitypublic good (social assistance, civicbut on the nature of its activities.matters, educational, cultural, sporting,However, it provides for numeroushealth, development cooperation,operations common to associationsenvironmental protection, promotion ofwhich are exempt or are eligible for athe "économie sociale" , voluntary socialdeduction.work or research work etc.);13.Other specific exemptions- they must allocate at least 70% ofSee 12.their net income to these objects;14
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