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Estructura impositiva de España en el contexto de la Unión Europea

Author

Listed:
  • David López-Rodríguez

    (Banco de España)

  • Cristina García Ciria

    (Banco de España)

Abstract

En este documento se presenta una descripción de la estructura del sistema fiscal español en comparación con los patrones observados en las economías de la Unión Europea. España destaca por presentar una ratio de ingresos impositivos sobre el PIB inferior al promedio de la UE-28. Esta menor recaudación relativa se debe en buena medida a la inferior presión fiscal ejercida por la imposición indirecta a través del IVA, los impuestos especiales y los medioambientales. En concreto, España destaca por presentar sistemáticamente uno de los menores tipos efectivos sobre el consumo de todos los países de la UE-28. En cuanto a la imposición sobre el trabajo, la recaudación en porcentaje del PIB en España es también inferior a la media de la UE-28. Sin embargo, el peso de las cotizaciones sociales sobre el PIB es superior, en particular las que recaen sobre las empresas, indicando la menor tributación en los impuestos que gravan la renta laboral de los individuos. Por su parte, los ingresos derivados de la imposición sobre el capital son más elevados en el caso español, en particular los relativos a la tributación sobre la riqueza.

Suggested Citation

  • David López-Rodríguez & Cristina García Ciria, 2018. "Estructura impositiva de España en el contexto de la Unión Europea," Occasional Papers 1810, Banco de España.
    • Handle: RePEc:bde:opaper:1810
    as

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    File URL: https://www.bde.es/f/webbde/SES/Secciones/Publicaciones/PublicacionesSeriadas/DocumentosOcasionales/18/Fich/do1810.pdf
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    File URL: https://www.bde.es/f/webbde/SES/Secciones/Publicaciones/PublicacionesSeriadas/DocumentosOcasionales/18/Files/do1810e.pdf
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    Citations

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    Cited by:

    1. Burriel, Pablo & Chronis, Panagiotis & Freier, Maximilian & Hauptmeier, Sebastian & Reiss, Lukas & Stegarescu, Dan & Van Parys, Stefan, 2020. "A fiscal capacity for the euro area: lessons from existing fiscal-federal systems," Occasional Paper Series 239, European Central Bank.
    2. Camino González Vasco & María Jesús Delgado Rodríguez & Sonia de Lucas Santos, 2021. "Segmentation of Potential Fraud Taxpayers and Characterization in Personal Income Tax Using Data Mining Techniques," Hacienda Pública Española / Review of Public Economics, IEF, vol. 239(4), pages 127-157, November.

    More about this item

    Keywords

    fiscal system; tax structure; taxation in the EU;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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