Last Friday, November 30, the Seminar “Improvement of the Patronage Regime in Spain”, organized by the Canis Majoris Foundation, was held at the Gonzalo Casas Pessino Cultural Diffusion Center.
Patronage is a purely philanthropic activity, where the aid that is granted is disinterested without greater consideration than the satisfaction of contributing to make the ends of the supported activity possible. The donor is, therefore, someone committed to the welfare of others and the improvement of society as a whole.
From here at the Canis Majoris Foundation, we believe that the protection and assistance to this type of people is crucial for the sustainability of the system of private funding to Foundations and Associations, for which we organize this seminar that has been given by two great professionals of the so-called third sector:
Isabel Peñalosa, Director of Institutional Relations and Legal Adviser of the Spanish Association of Foundations (AEF), opened the seminar explaining the competence framework to which the foundations in Spain are subject in both state and regional legislation. In addition, she explained the tax benefits to which foundations can be accepted within the framework of Law 49/2002 that regulates, among other things, the applicable tax regime. She also talked about comparative law so that attendees could get an idea of Spain’s position with other European countries.
From left to right, Dr. Isabel Peñalosa, Director of Institutional Relations of the AEF and Ángel Sancha Bech, Head of Institutional Relations of the Fundación
Mr. Miguel Cruz, Law Degree
Mr. Miguel Cruz, LL.B, presented various proposals to cover the shortcomings of the legal system in relation to patronage and philanthropy, such as forming an attractive tax benefits regime for large donations or equal treatment of entities incorporated abroad. He also commented on the proposed law on patronage presented by the Citizens party Group on October 26, 2018, highlighting the importance of parliamentary groups beginning to pay more attention to patronage, but making us see the contradictions and inadequacies that this proposal has.
The Seminar was closed by Mr. Gonzalo Casas Pessino, President of the Canis Majoris Foundation, who thanked both speakers who, throughout the day, helped to fully understand the Spanish legal framework related to patronage and the positioning of foundations , comparing ourselves with the countries in our environment.