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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
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