SEMINARISTICO. – This is the tax that the Ordinary may impose on the income of all diocesan ecclesiastical institutions in order to meet the material needs of the Seminary.
The Council of Trent, in establishing seminaries, had provided for their budgets by allowing them to incorporate simple benefices and authorizing a special tax on all ecclesiastical institutions (sess. XXIII de Ref., can. 18). The Council had described in detail the revenues subject to taxation, but many doubts were clarified only later by the apostolic constitution Creditae of Benedict XIII and especially by the extensive jurisprudence that subsequently developed.
The CIC reopened this source of revenue, while leaving it optional to the initiative of the bishop (can. 1355), and resolved every question by establishing secure criteria for drawing up the tax rolls. Indeed, under the provisions of can. 1356, the following are required to pay the s., notwithstanding any contrary custom or privilege: the episcopal mensa; all benefices, including regular benefices and those under the right of patronage (including parishes and quasi-parishes, even when supported solely by the offerings of the faithful); charitable institutions; canonically erected associations of the faithful; and fabriceries possessing their own revenues. Finally, all religious houses are liable, unless they live solely on alms or maintain a training college for teachers or students devoted to the common good of the Church, such as, for example, a missionary institute. The rate of the tax may in no case exceed five percent of the assessed taxable income; and since it must be the same for everyone, neither progressive nor regressive taxation is permitted. Nor is the exemption of any of the categories listed allowed, since the tax is general. The taxable income is calculated net of necessary charges and expenses and, in the case of canonical benefices, after deducting the daily distributions or the corresponding one-third share of the income. The offerings of the faithful are likewise exempt; and if these constitute the entire parish benefice, one third is exempt from the tax. However, necessary charges and expenses do not include those required for the food, clothing, and lodging of the beneficiary and dependents, nor, in general, personal expenses incurred by a parish priest or any other beneficiary for maintaining his health, keeping domestic servants, books, travel, etc. Deductible, on the other hand, are taxes imposed by the civil authority; sums required for the maintenance of the benefice house and lands; the cultivation of fields; the harvesting of crops; workers’ wages; the purchase of seed; and the upkeep of tools. Mass offerings are not to be included among the revenues subject to the s. No appeal may be lodged, nor may any contrary customs or privileges be invoked (can. 1356). For recognition in civil law and for the s. to be counted as a reduction of taxable income, the episcopal decree must be recognized by presidential decree.