Sobre el nuevo concepto de economia social en la Ley 5/2011, de 29 de marzo, de economia social en España y sus posibles consecuencias tributarias

Abstract

The complex concept of Social Economy given by the 5/2011 Act form March 29th, brings certainty to this sector. The Spanish Act 5/2011 from March 29th is unique in the European Union, having as its main goals the definition and promotion of this sector. In this sense, it needs to be regarded as a step forward.
Even though the time being can be considered to be as «delicate», because it is obviously not the best of times to undertake reforms that involve a possible raise in budget, it is also true that we have to bear in mind that the Social Economy in Spain keeps on creating jobs. That is the reason why we think that it can be interesting to study the new concept of Social Economy in order to ascertain whether it constitutes another wishful thinking or whether it can become a solid base in which to rely. In this sense, the situation SE has been suffering from goes from praise to praise in different European documents but it is about time to reconsider it and take another step, going from words to action, as the so called famous document stated. In this sense, the new Spanish Act on Social Economy can become, hopefully, a frame law on which to base real Social Economy policies.
If we put in relation this new concept of SE given by the new Act with one of the main problems Spanish SE entities are suffering from, the questioning of their tax regime as a possible State aid, this new Act can be useful in that sense.