The amount from the Tax Allocation is sent to the 70 Spanish dioceses. The dioceses integrate it into their diocesan budget to perform the activities inherent to the Church.
The Episcopal Conference annually requests information from the dioceses on their consolidated financial accounts, including the parishes, to enable it to bring transparency to the process and obtain information on the source of their resources and the applications given to them each year.
Where do the resources of the Spanish dioceses come from?
The direct and voluntary contributions of the faithful are the principal source of funding and account for more than a third of the resources available to the dioceses.
In the year 2019 they accounted for 31% of their resources.
The inter-diocesan common fund (constituted through the Tax Allocation) contributes an average of 21% to the basic funding of Spanish dioceses. This percentage may vary according to the size of each diocese owing to community of goods criteria between the dioceses and may account for up to 72% of the resources of smaller-sized dioceses.
For what do Spanish dioceses earmark their resources?
In the 2015-2018 period more than half of expenditure of Spanish dioceses as a whole were pastoral and care expenses, together with building conservation and running expenses.
During 2018 the jobs in dioceses in pastoral and care activities, together with conservation and running expenses, are yet another year the ones with the highest relative weight in the job total (52%).
More than 52.5 million € were allocated by Spanish dioceses to care activities in 2018.
For 65% of dioceses, building conservation expenses and running expenses accounted for more than a third of their ordinary expenditure.
The amount earmarked by the dioceses for refurbishment programmes during 2018 has reached more than 44 million € (44,048,737.36 €) and on new churches 9 million (9,278,598.58 €)
Annual diocese figures (as a % of the total)
REVENUE
2017
2018
2019
VOLUNTARY CONTRIBUTIONS BY THE FAITHFUL
35%
33%
31%
TAX ALLOCATION
24%
23%
21%
REVENUE FROM ASSETS AND OTHER ACTIVITIES
13%
11%
11%
OTHER CURRENT INCOME
23%
27%
32%
EXTRAORDINARY INCOME
5%
6%
5%
TOTAL GENERAL INCOME
100%
100%
100%
EXPENDITURE
2017
2018
2019
PASTORAL AND ASSISTANCE ACTIONS
23%
23%
21%
REMUNERATION OF CLERGY
19%
19%
17%
REMUNERATION OF LAY PERSONNEL
13%
17%
19%
CONTRIBUTIONS TO EDUCATIONAL CENTRES
8%
3%
2%
CONS. OF BUILDINGS AND RUNNING COSTS
28%
29%
30%
EXTRAORDINARY EXPENDITURE
9%
9%
9%
TOTAL GENERAL FOR JOBS
100%
100%
100%