Rental subsidies: Bunching in Spanish personal income tax

Titolo Rivista ECONOMIA PUBBLICA
Autori/Curatori José Torres Remírez, María Concepción Parra Meroño
Anno di pubblicazione 2026 Fascicolo 2026/1
Lingua Inglese Numero pagine 23 P. 37-59 Dimensione file 147 KB
DOI 10.3280/EP2026-001002
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This paper examines whether there is a loss of tax efficiency from a bunching standpoint as a result of the deduction given for renting a primary residence. It follows the methodology put forth by Saez (2010), using the Panel of Personal Income Tax Filers (2008-2016) provided by Spain’s Institute for Fiscal Studies as a database. The results show no change in behaviour in most cases, with the exception of women in 2015 and 2016. Therefore, as far as grouping is concerned, the tax benefit was well designed in terms of avoiding tax efficiency loss

Jel codes:D31, H24, H26

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José Torres Remírez, María Concepción Parra Meroño, Rental subsidies: Bunching in Spanish personal income tax in "ECONOMIA PUBBLICA " 1/2026, pp 37-59, DOI: 10.3280/EP2026-001002