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Estimación de la brecha fiscal (tax gap) en el IRPF, 2003-2022

Author

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  • Jaime Vallés Giménez
  • Anabel Zárate Marco

Abstract

En el Impuesto sobre la Renta de las Personas Físicas (en adelante, IRPF) los individuos declaran voluntariamente la renta obtenida durante el período impositivo, determinan su deuda tributaria y, finalmente, la pagan. Esta voluntariedad en la obligación tributaria hace que el cumplimiento fiscal, en ocasiones, no sea total, bien porque no se presenta la declaración (nonfiling gap), porque no se declara toda la renta (underreporting gap), o porque no se paga en su totalidad la cuota tributaria (underpayment gap). La diferencia entre lo que los contribuyentes pagan de impuestos y lo que deberían pagar si cumplieran completamente con la legislación fiscal constituye el fraude, evasión o brecha fiscal (tax gap).

Suggested Citation

  • Jaime Vallés Giménez & Anabel Zárate Marco, 2026. "Estimación de la brecha fiscal (tax gap) en el IRPF, 2003-2022," Studies on the Spanish Economy eee2026-03, FEDEA.
    • Handle: RePEc:fda:fdaeee:eee2026-03
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