La no-revisión de la Ley del Mecenazgo: historia de una reforma inconclusa.

This paper analyses the reform of the law concerning charitable contributions enacted in 2015. The amendment was limited to an increase on tax deduction rates alone; and the most significant measure was a tax deduction of 75% on the first €150 of the donation. The reform focused on crowdfunding. However, no real overhaul of charitable contributions was undertaken: the new law does not address the main problems requiring solution. In an earlier report, a government working group analyzed a range of measures in relation to the tax implications of gifts. The final conclusion of the (unpublished) report was that the current system was fit for purpose. Furthermore, the issues explored by the working group were limited, and did not include some of the key problems in the current system regulating charitable contributions. This paper analyses the reform of charitable contributions and the conclusions of the report drafted by the ministerial working group. [ABSTRACT FROM AUTHOR]