Las deducciones autonómicas por discapacidad en el IRPF

Laburpena

This paper aims to compare the treatment given by the Autonomous Governments —those under the common tax system— to their disabled, vs. non-disabled, taxpayers in the Spanish income tax during the triennium 2004-06. We measure the impact of autonomous (regional) tax credits targeted at taxpayers with disabilities over the regional tax payable, using the IEF-AEAT sample. We estimate an econometric model controlling for fundamental individual variables (income, gender, marital status, age, dependent ascendants and descendants) affecting the final tax payable which may generate biased results in case of working with total or average magnitudes. In general, we find a relatively reduced effect of autonomous tax credits for disabled taxpayers except in the Canary region and, to a lesser extent and only for taxpayers with a disability greater or equal than 65%, in Castilla-La Mancha. The reason behind this reduced impact is importantly determined by the restrictions —in terms of maximum income, minimum age or other concepts— for achieving these benefits imposed by the Autonomous Governments and by the existence of other tax benefits which appear in the steps previous to calculate the tax payable.