En el contexto de la normativa pacticia y sobre la base del derecho fundamental de libertad religiosa, el trabajo se centra en la problemática en torno a las cuestiones de financiación de las confesiones. En primer lugar, se examina la fundamentación de la cooperación económica y después la "autofinanciación", entendida en la línea de que el Estado cumpla su función "de Estado" y, por tanto, ayude a las confesiones porque promueven el bien general. Se analizan el Acuerdo sobre Asuntos Económicos de 1979 entre la Santa Sede y el Estado español (la dotación estatal complementaria y el sistema previsto de autofinanciación, también a través de la asignación tributaria) y los Acuerdos con la FEREDE, FCI y CIE, para replantear la posible puesta al día de los Acuerdos.
This paper focuses some questions arising from the State financial aid to religious denominations, in a system dominated by bilateral norms negotiated between State and religious communities on the basis of the fundamental right to religious freedom. The author analyzes the grounds for the State economic cooperation with religion, and also the so-called system of "self-financing" of religion, in a context of a State that undertakes its duties “as State” and, consequently, cooperates with religious denominations as they promote social welfare. This paper examines the Agreement on Economic Affairs of 1979 between the Holy See and the Spanish State (the complementary economic contribution by the State, the system of self-financing, and the so-called "tax assignment" (the free allocation by the citizens of a percentage of their income tax for the maintenance of the Catholic Church) and the Agreements concluded, respectively, with the Federations of Evangelical, Jewish and Islamic communities, in order to consider the possibility of introducing some modifications in those Agreements.
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