Exenciones tributarias de las fundaciones de asistencia social a la tercera edad y su discutible viabilidad jurídica

Abstract

The continued aging of the population; the extension of life expectancy and with it, the appearance of health disorders incompatible with personal self-rule in the home, are leading to traditional forms of assistance to the elderly through residential settings for seniors, multiply, to meet the growing demand for such services.

The tax legislation provides for such assistance actions for the elderly and services which are exempt from taxation, albeit under stringent compliance requirements discussed in this paper. This is economic exploitation, under the legal cover of entities nonprofit, pursue, really, the greatest tax benefit, and this specific study attempts to persuade, through critical analysis of regulatory budgets
and jurisprudential for valid care.