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The current work examines tax regime modifications the Catholic Church in Spain has experienced, since the passing of the Agreement on Economic Affairs, signed in 1979, up until the recent changes in the Spanish public financial model. The 1979 Agreement on Economic Affairs established certain tax benefits in favour of the Church, also usually known as «indirect financing». These benefits largely retain their relevance established in 1979 when they were agreed upon between the Spanish Government and the Holy See, but there has been a necessity to adapt them to the new reality of the current tax system. These circumstances explain the fact that today most of the benefit provisions have had to be referred to under different tax categories, while other tax references have become completely inapplicable; and still more benefits have had to be repealed because they were not allowed under European Community Law, a legal reality that had no relevance at the time the Agreement was signed. [ABSTRACT FROM AUTHOR]