El mutualismo de previsión social en España

María Teresa Martínez ()

CIRIEC-España, revista de economía pública, social y cooperativa, 2007, issue 57, 225-248

Abstract: Mutuals are institutions belonging to the Social Economy sector. They are private associations that form part of Complementary Social Welfare Systems, and they are well established in the European Community. In Spain, since they were included in the Law on Private Insurance of 1984, they no longer have a special status and are now considered insurance entities to all intents and purposes. They have therefore had to adapt to new and more demanding regulations. This, together with the regulations on Pension Plans and Funds and the fiscal decentralisation process put in place after the Spanish Constitution came into force, has resulted in a significant restructuring of the mutual society sector.

Keywords: Mutual Societies and Social Welfare; Added Value; Dimension and Efficiency. (search for similar items in EconPapers)
JEL-codes: A13 G22 G23 I11 Y (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:cic:revcir:y:2007:i:57:p:225-248

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