Análisis y cuantificación de las medidas dirigidas a la infancia en los principales impuestos directos, 1979-2019

This paper analyzes and quantifies the measures related to children within the two main figures of personal taxation, the Personal Income Tax (PIT) and the Inheritance and Donations Tax. The main conclusion is that these measures represent about 1% of the total household income. This percentage has remained relatively stable since the PIT reform in 1999.