Financiación de asociaciones: examen especial del ejercicio de actividades económicas.

Abstract

The economic crisis has led to an increase in the funding needs of associations and at the same time, a decrease of its resources. In view of this situation, we will examine the different existing possibilities to obtain a stable financial framework and, in light of the limitations which other systems suffer from, we will conclude that implementation of economic activities will prove to be the most practical solution. However, this exercise faces the disapproval of the Administration which considers, in many cases, that said alternative leads to the loss of its declaration of public utility and subsequently the possibility of opting for the privileged tax regime inherent in Law 49/2002 on Taxation of non-profit organizations and tax incentives for patronage. In order to contrast this statement we will use, as a methodological criteria, the study of eighteen associations which during 2015 to 2018, after seeing their declaration of public utility revoked, the High Court passed favourable or unfavourable resolutions on their attempts. The conclusion of this survey will result overwhelmingly coincidental and will allow us to contrast Administrative prevention before private intervention on activities of general interest.