The Government of Spain and the Spanish Episcopal Conference signed an agreement, effective as of March 29, 2023, by which the tax regime of the Spanish Church is equated to that of other non-profit entities in the country. Therefore, and with the approval of the Holy See, the Episcopal Conference renounces to the exemptions in the Special Contributions and the Tax on Constructions, Installations and Works.
The press release issued by the EEC is as follows:
"As a result of the joint work between the Ministry of the Presidency, Relations with the Courts and Democratic Memory and the Catholic Church in the area of taxation, the Government of Spain and the Spanish Episcopal Conference, with the support of the Holy SeeIn the same way, they have reached an agreement whereby the waiver of the exemptions, derived from the Agreements, that affect the Special Contributions and the Tax on Constructions, Installations and Works (ICIO), will be processed before the Holy See.
To this end, the Government will proceed to repeal the Ministerial Order of June 5, 2001 of the Ministry of Economy and Finance, which regulates the inclusion of the Tax on Constructions, Installations and Works (ICO) in the Agreement between the Spanish State and the Holy See on Economic Matters.
The agreement is developed in the shared will between the Government of Spain and the Spanish Episcopal Conference to equalize the fiscal regime of the Catholic Church with that of non-profit entities, in accordance with the principle of non-privilege and non-discrimination. Today this agreement becomes effective by means of the corresponding exchange of notes between the Government and the Apostolic Nunciature".
