El impacto del programa del 0,52 del IRPF en las organizaciones de acción social

The program of 0,52% of Income tax was regulated by Law 33/1987 and it has been put in practice since 1989. It continues working at present and its development is taking place in parallel to the expansion of social action from beginning of the nineties. The program of 0,52 (0,7% from 2009), still valid since 1989, is a national and public program which is strengthening the entities of Social Action Third Sector and the synergies between the public sector and the social non profit sector specially in the area of services provision. To reflect such a development we will start with a historical and institutional approaching of the program analyzing the most relevant changes in its main basics. Afterwards, we will analyze the evolution of entities, programs and amounts granted since it was created in 1989. Finally, we will focus on the socioeconomic impact of the program on the social entities without forgetting the limitations of this program.