Peñalosa-Esteban, Isabel2018-07-202018-07-202018https://hdl.handle.net/1805/16750Freedom of association is granted in the Constitution, Article 22. There are different requirements between the incorporation of foundations and associations. According to Article 8 of the Foundations Act (Ley de Fundaciones, 50/2002, December 26), both legal and natural persons, public or private, can form a foundation. In order to obtain legal personality, foundations must be registered in the national registry (Registro de Fundaciones de Competencia Estatal) under the Ministry of Justice, or under the corresponding regional registry. Only foundations registered in theses registries can use the denomination of “foundation.”en-USCountry ReportPhilanthropySpainCountry Report 2018: SpainDataset