169928 20260306154908.0 doi 10.1111/apce.70047 sideral 148452 ART-2026-148452 eng Castillo-Murciego, Ángela Universidad de Zaragoza (orcid)0000-0002-8077-5919 An empirical analysis of percentage tax designation to the catholic church and other social entities in Spain 2026 Since 2007, the Spanish State's contribution to funding the Catholic Church comes from what is known as the ‘tax allocation’ (asignación tributaria). It is a pure system of percentage tax designation consisting of 0.7% of the tax liability of taxpayers who decide to tick the relevant box on their personal income tax form. From this system, taxpayers may also choose instead, or additionally, to allocate the same percentage to other activities considered of social interest or may choose not to tick either box. In this last case, they waive the option of contributing part of their tax liability directly to religious or social entities. Based on a database published by the Spanish Tax Agency, and applying ordinary least squares techniques, the present paper obtains the profile of taxpayers who opt for each of these alternatives. The results suggest the existence of two clearly delimited and opposing profiles of taxpayers: On the one hand, those who do not tick any tax allocation box or tick both; on the other hand, those who tick only one box, either the one for the Catholic Church or the one for other purposes of social interest. Access copy available to the general public Unrestricted info:eu-repo/semantics/openAccess by-nc-nd https://creativecommons.org/licenses/by-nc-nd/4.0/deed.es info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion López-Laborda, Julio Universidad de Zaragoza (orcid)0000-0002-1539-8483 Peña, Guillermo Universidad de Zaragoza (orcid)0000-0002-8816-5816 4012 650 Universidad de Zaragoza Dpto. Direcc.Organiza.Empresas Área Organización de Empresas 4014 225 Universidad de Zaragoza Dpto. Economía Aplicada Área Economía Aplicada 4000 415 Universidad de Zaragoza Dpto. Análisis Económico Área Fund. Análisis Económico (2026), [27 pp.] Ann. Public Coop. Econ. Annals of Public and Cooperative Economics 1370-4788 884690 http://zaguan.unizar.es/record/169928/files/texto_completo.pdf Versión publicada 1359608 http://zaguan.unizar.es/record/169928/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:169928 articulos driver 2026-03-06-14:50:40 ARTICLE