The current Master thesis aims to analyse the Corporate Tax regime of IPSS’s, which are non-profit organizations dedicated to providing social assistance, considering the innate traits of such organizations and the taxation of their income. The analysis will begin with a framework of the IPSS’s within the Third Sector, with a focus on the origin of the concept of Third Sector, its evolution, traits and role in the context of social welfare, followed by a characterization of IPSS as social and legal concept, in the Portuguese legal system. Afterwards, we proceed with a breakdown of the Corporate Tax regime for IPSS’s, analysing how IPSS’s are taxed and the impacts of such tax regime. Moreover, we will focus on the Corporate tax regime of entities that are legally equivalent to IPSS’s in the Portuguese legal system, specifically the canonically erect institutions that pursue the same goals and activities as IPSS’s. Lastly, we will compare the Spanish tax regime regarding non-profit organizations, religious institutions and canonically erect institutions who pursue social welfare goals, in order to understand what measures the Portuguese regime can adopt.
|Date of Award||1 Jun 2022|
- Universidade Católica Portuguesa
|Supervisor||Rui Duarte Morais (Supervisor)|
- Corporate tax
- Third sector
- Canonically erect institutions
- Social welfare