MODIFICACIONAUTORES
The intensity and persistence of the recent bout of post-pandemic inflation is causing a set of undesirable consequences for Spanish households. However, the headline figures mask an even more worrying reality – that the current inflationary phenomenon has had proportionately more severe consequences for less well-off households.
The 2023 general state budget is underpinned by an optimistic GDP forecast of 2.1%, which would unlock a reduction in the deficit from 5.0% in 2022 to 3.9% in 2023. Nonetheless,
positive performance on the revenue side is underpinned mainly by sharp inflation, together with essentially temporary measures set to take effect in 2023, rather than tax reform, while
expenditure figures are largely structural and also remain sensitive to upcoming decisions on extension of support measures into the coming year.
El PGE-2023 combina cambios de diferente calado en las principales figuras tributarias con la entrada en vigor de nuevos gravámenes.
Este artículo cuantifica el coste recaudatorio para España de los principales beneficios fiscales existentes en el impuesto sobre la renta personal, en el impuesto sobre el valor añadido y en el impuesto sobre sociedades.