La importancia de la fiscalidad de la familia en el IRPF ante el cambio demográfico

Abstract

The aging of the Spanish population is a reality with important economic and social consequences, since family units increasingly have fewer members. Therefore, from different economic and social spheres, the competent authorities try to encourage an increase in the birth rate, with the aim of inverting the population pyramid. Taxes are a fundamental element to develop family-friendly tax policies, and the Personal Income Tax is a key tax for this, since, due to its characteristics, direct, personal and subjective, it becomes the best suited to establish tax benefits that reduce the tax burden on families, which can positively reverse an increase in the younger population.

Therefore, a tax analysis of families in the framework of personal income tax resulting from great interest in the current economic and social situation. Since through this you can see how the tax has evolved towards the new family models, including them in the concept of family unit and establishing specific deductions for them. Thus, as establishing specific deductions for the benefit of maternity or paternity, with the ultimate aim of increasing the birth rate.