Comparación entre las società benefit italianas y las sociedades de beneficio españolas: perspectivas para la introducción de un régimen fiscal especial para las sociedades mercantiles que persiguen fines sociales

The hybrid entities of the Fourth Sector, characterized by the coexistence, in the same lucrative entity, of the typical profit purpose with the further goal of pursuing the general interest, have been recognized in the Italian legal system by Law no. 208/2015 and in the Spanish legal system by Law no. 18/2022. Currently, none of these legal systems provides for a specific tax regime for these companies. Starting from this premise, the paper aims to elaborate some reflections –to be applied, with due caution, to both legal systems– on the convenience, and the possibility, of introducing a specific tax regime for these entities, capable of satisfying the need to promote the development of the phenomenon but also to be placed in a “physiological” dimension, respectful of the general principles’ framework and ordinary rules in force in the two tax systems.