New Frameworks for Patronage Tax Incentives in Spain: From a State and Regional Legal Perspective

This paper presents a thorough analysis of the recently approved state legislation and regional laws on patronage. The study builds on a comparative legal perspective and analyses the main legal aspects shaping the regulation of tax incentives for patronage according to the areas and sectors of application, the competence framework and the taxes affected, the beneficiaries and donors of the incentivised actions and the various regulatory mechanisms designed to develop this phenomenon.