Abstract
In the present article, the tax benefits present in the taxes assigned to the Spanish autonomous communities are analyzed; centering the study on those established in favor of the family. Initially, the analysis of the tax benefit carried out by other authors is studied. The concept of fiscal benefit is addressed, as well as the effects that derive from its establishment: equity, equal treatment and monetary allocation in the regulatory laws of each autonomous community and in its annual budgets. This is necessary in order to be able to carry out a qualitative and quantitative analysis in the period under study, from 2000 to 2015. After that, it is also exposed how the tax benefits established in the autonomous communities generate inequalities between citizens in the same event or situation. We analyze qualitatively and quantitatively the differences generated, as well as the allocation in euros per inhabitant, year and autonomous community. Once the analysis described above has been carried out, we can show the great difference that exists between the autonomous communities when it comes to establishing tax benefits in favor of the family; establishing differences between territories and leaving inequality in the allocation visible through tax benefits in euros per inhabitant, year and autonomous community.
Highlights
In the present article, the tax benefits present in the taxes assigned to the Spanish autonomous communities are analyzed; centering the study on those established in favor of the family
Once the analysis described above has been carried out, we can show the great difference that exists between the autonomous communities when it comes to establishing tax benefits in favor of the family; establishing differences between territories and leaving inequality in the allocation visible through tax benefits in euros per inhabitant, year and autonomous community
Boletín Oficial del Estado (BOE), 236, 01 de octubre de 1980, 2179621799
Summary
El concepto de «equidad» es recogido por la Constitución Española en su artículo 31, cuando señala que «[t]odos contribuirán al sostenimiento de los gastos públicos de acuerdo con su capacidad económica mediante un sistema tributario justo inspirado en los principios de igualdad y progresividad que, en ningún caso tendrá alcance confiscatorio». Un sistema fiscal es equitativo si cada contribuyente «paga impuestos en función de su capacidad de pago, independientemente de los beneficios que obtenga del sector público» 43) analizan también las situaciones de equidad/inequidad horizontal y vertical que pueden darse en el sistema tributario español a través de los impuestos que gravan las rentas y la riqueza. Ante esta situación de PERIOD 2000-2015 inequidad generada en el sistema tributario, en parte por los beneficios fiscales, algunos autores como Fuentes Quintana (1987) o Zabalza Martí La doctrina, de forma mayoritaria, ve al beneficio fiscal como un instrumento poco efectivo y deseable, generador a su vez de inequidad
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