Fiscalidad

Destacados


Artículo

Spanish fiscal policy in the face of systematic budget rollover: Risks for stability and reform

Despite robust growth and a declining headline deficit in 2024, Spain’s underlying fiscal trajectory remains fragile due to persistent structural imbalances and high public debt levels. With the new EU fiscal framework taking effect and long-term spending pressures building, credible consolidation measures are becoming increasingly necessary.

Artículo

Spain’s rising tax burden: Personal income tax under scrutiny

Spain’s tax revenue rose sharply in 2024, led by strong growth in personal income tax, VAT, and corporate income tax. While this helped reduce the public deficit, the non-indexation of PIT has eroded real household incomes and intensified fiscal drag.

Artículo

Aumento de la presión fiscal en los principales impuestos: IRPF en el punto de mira

Este artículo analiza el fuerte
aumento de la presión fiscal, especialmente en el IRPF, como consecuencia de la falta de indexación
y del efecto inflacionario.

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