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According to OECD data, Spain's tax pressure reached 36.7% in 2024, marking the second-highest level in the country's recorded history. While taxes are essential for funding public services like pensions, healthcare, and education, high fiscal pressure can create economic distortions by disincentivizing investment and labor.

A survey conducted by the Institute of Economy of Barcelona and the General Council of Economists of Spain among tax advisors in the REAF registry highlights specific fiscal trends. One key finding concerns the IRPF, which offers incentives for landlords to lower rental prices by allowing them to pay taxes on as little as 10% of net income. However, tax advisors suggest that most property owners do not factor these tax reductions into their rental pricing strategies.

Entities

General Council of Economists of Spain · Institute of Economy of Barcelona · OECD · REAF · Spain

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