Industrias culturales y mecenazgo: su regulación en la Comunidad Foral de Navarra [Cultural industries and patronage: regulation in the Community of Navarre]

Abstract

The cultural and creative industries play an important social as well as economic function; it is convenient that the citizens adopt a more active role in the promotion of their activity. The Ley Foral 8/2014 responds to the convenience of new instruments and incentives to encourage Civil Society’s participation on financing culture. This is the first law on this subject passed in Spain, and helps to contribute to the development of culture in Navarra through the promotion of cultural patronage. This paper analyzes the genesis, purpose, scope and contents of the law, with particular emphasis on the various forms of patronage as well as the significant tax incentives laid down in it.