WP-03-2025: Analysis of Progressivity and Redistribution in the Main Tax Benefits in Spain

This article analyzes the degree of progressivity and redistribution of four major tax benefits (tax expenditures) in Spain’s personal income tax system—joint taxation, contributions to social security schemes, rental income, and charitable donations. In addition to conventional methodologies (Kakwani; Reynolds-Smolensky), the study employs “distance-level” redistribution and progressivity indices, which help overcome interpretative limitations arising from changes in tax revenue.
Download document