TAX BENEFITS AS A TOOL FOR THE PROMOTION OF THE SUSTAINABLE DEVELOPMENT GOALS: THE CASE OF THE IBERIAN FOUNDATIONS

Abstract

The main objective of this work is to analyze the existence and, where appropriate, the opportunity to incorporate into the tax systems of Spain and Portugal, measures that encourage the commitment of foundations to the achievement of the Sustainable Development Goals (SDG). The tax systems of these two countries will be examined to identify the benefits that exist in each of them and their relationship with the promotion of the SDGs. To achieve these challenges, we begin with a theoretical framework on the importance of law as an instrument of social transformation, as well as policies and fiscal incentives for sustainable development. After identifying the tax benefits in force, a comparison is made between the two realities and the relationship between the benefits and the SDGs is presented, seeking, through the comparison, to highlight the opportunities for the creation of more sustainable tax measures in said State.