La incidencia de la maternidad y los menores de tres años en la fiscalidad de las familias y el IRPF
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Universidad de Sevilla
info
ISSN: 2443-9843
Year of publication: 2023
Issue: 100
Type: Article
More publications in: Carta tributaria. Revista de opinión
Abstract
The special tax treatment of families according to the age of the descendants —in our article those, under three years of age— presents enormous tax, financial and economic interest, since apart from other benefits of a social nature, it seeks to adapt the Tax on Income of Individuals to the personal and family circumstances of the taxpayer and we assume that it also favors the negative impact that the demographic decline generates in the State Budgets by reducing the number of taxpayers (lower public income) and increasing spending on health and pensions due to the aging of the population.