IDEAS home Printed from https://ideas.repec.org/p/fda/fdaeee/eee2026-19.html

Una aproximación a la brecha fiscal en el IVA de los hogares residentes en España

Author

Listed:
  • Julio López Laborda
  • Carmen Marín González
  • Jorge Onrubia

Abstract

El objetivo de este trabajo es presentar una estimación de la brecha fiscal de cumplimiento (compliance gap) del IVA correspondiente a los hogares residentes en España en el año 2022. La brecha se mide como la diferencia entre los ingresos agregados del IVA que se obtendrían en ausencia de fraude (recaudación legal, teórica o ideal) y los ingresos agregados devengados efectivamente (recaudación real) y constituye una aproximación al fraude existente en el impuesto. Queda fuera de esta investigación la estimación de la brecha fiscal de política (policy gap), que cuantifica el coste en términos de recaudación de la existencia de tipos reducidos, exenciones y otros beneficios fiscales.

Suggested Citation

  • Julio López Laborda & Carmen Marín González & Jorge Onrubia, 2026. "Una aproximación a la brecha fiscal en el IVA de los hogares residentes en España," Studies on the Spanish Economy eee2026-19, FEDEA.
    • Handle: RePEc:fda:fdaeee:eee2026-19
    as

    Download full text from publisher

    File URL: https://documentos.fedea.net/pubs/eee/2026/eee2026-19.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Ángel de la Fuente & Carmen Marín & Julio López Laborda & Jorge Onrubia, 2026. "Cuentas etarias de los miembros de los hogares, 2022. Metodología y resultados," Studies on the Spanish Economy eee2026-06, FEDEA.
    2. Francesco Pappadà & Kenneth S Rogoff, 2025. "Rethinking the Informal Economy and the Hugo Effect," Journal of the European Economic Association, European Economic Association, vol. 23(5), pages 1743-1772.
    3. Julio López-Laborda & Carmen Marín-González & Jorge Onrubia-Fernández, 2021. "Estimating Engel curves: a new way to improve the SILC-HBS matching process using GLM methods," Journal of Applied Statistics, Taylor & Francis Journals, vol. 48(16), pages 3233-3250, December.
    4. Julio López Laborda & Carmen Marín González & Jorge Onrubia, 2025. "Observatorio sobre el reparto de los impuestos y las prestaciones entre los hogares españoles. Noveno informe - 2022," Studies on the Spanish Economy eee2025-02, FEDEA.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Julio López Laborda & Carmen Marín González & Jorge Onrubia, 2026. "Observatorio sobre el reparto de los impuestos y las prestaciones entre los hogares españoles. Décimo informe 2022 y 2023," Studies on the Spanish Economy eee2026-13, FEDEA.
    2. Annalisa Tassi & Adrien Bussy, 2025. "VAT collection only at the retail stage: Evidence on tax compliance," FBK-IRVAPP Working Papers 2025-05, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation.
    3. Evangelos Rasvanis & Andreas Psarras & Theodore Panagiotidis, 2025. "(Why) Do Europeans Drive Differently?," Discussion Paper Series 2025_03, Department of Economics, University of Macedonia, revised Mar 2025.
    4. Sihyun An & Yena Song & Hanwool Jang & Kwangwon Ahn, 2025. "Toward transparent and accurate housing price appraisal: Hedonic price models versus machine learning algorithms," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 11(1), pages 1-29, December.
    5. Julio López-Laborda & Carmen Marín-González & Jorge Onrubia, 2024. "Redistribution in Spain through taxes (direct and indirect) and benefits (cash and in-kind): methodology and main results for 2021," Working Papers 2024-02, FEDEA.
    6. Francesco Pappadà & Yanos Zylberberg, 2026. "The Dynamics of Informality and Fiscal Policy under Sovereign Risk," Journal of Political Economy Macroeconomics, University of Chicago Press, vol. 4(1), pages 97-134.
    7. Julio López Laborda & Carmen Marín González & Jorge Onrubia, 2025. "Observatorio sobre el reparto de los impuestos y las prestaciones entre los hogares españoles. Noveno informe - 2022," Studies on the Spanish Economy eee2025-02, FEDEA.
    8. Julio López Laborda & Carmen Marín González & Jorge Onrubia, 2024. "Observatorio sobre el reparto de los impuestos y las prestaciones entre los hogares españoles. Octavo informe – 2021," Studies on the Spanish Economy eee2024-04, FEDEA.
    9. João Felix & Michel Alexandre & Gilberto Tadeu Lima, 2025. "Applying Machine Learning Algorithms to Predict the Size of the Informal Economy," Computational Economics, Springer;Society for Computational Economics, vol. 65(3), pages 1169-1189, March.

    More about this item

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fda:fdaeee:eee2026-19. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marta Fernández (email available below). General contact details of provider: https://www.fedea.net .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.