Identifier: TFG:594
Authors: Soler Betancourt, Lissette
Abstract:
This study is an analysis posed through questions and answers dealing with different issues that can affect an association or entity without profit, especially those who develop their activity in the social movements field. Actually I divide this study in three chapter. Chapter I refers to can create a non-profit entity, what are the regulations applying for as well as requirements that have to fulfill for his creation. Chapter II is divided into four sections is concerned with some aspects of the occupation of the public thoroughfare which may affect the various associations. Within these aspects discussed the right of Assembly and demonstration, shows and recreational activities in public spaces, sports activities and the study of the new public safety Act, the organic law 4/2015, March 30. Finally, chapter III which is divided into two headings, refers to the tax obligations that has an association, which, due to the different activities carried out has to pay taxes before the tax agency in accordance with the various taxes intended for this purpose. These taxes are: tax of companies (IS) that can tax the incomes of some associations, tax of economic activities (IAE), which the exercise of economic activities, the tax on the value added (IVA), taxing services, among other activities and tax real estate (IBI) that taxed the income of real estate available to such institutions. Fees and public prices are analyzed in addition, who will also contribute an association.
Repositori URV