The absence of IRPF indexation against inflation between 2021 and 2024 caused a average fiscal overexertion of 458 euros by declarant in the middle income, and of 311 euros in the low medium income, while for high income it was 622 euros per person, according to the data of a study published by Funcas this Wednesday.
In addition, if the VAT effect is added, the accumulated fiscal cost for an average home was around 1,100 euros. In this sense, Desiderio Romero-Jordánauthor of the report, he warned that if not renovations are made, that burden will continue to grow at a rate close to 200 euros per year, so he proposed a periodic indexation of the IRPF.
Between 2021 and 2024, this absence of automatic indexation of sections and deductions generated a Increased collection for public coffers of almost 9,750 million euros. In that period, the greatest collection impact was recorded in 2022, with 4,597 million euros, “when inflation reached its maximum postpandemics.”
Romero-Jordán recalled in his analysis that the Government rejected during the inflationary crisis the indexing of the IRPF, “under the argument that it would also benefit high income.” To counteract the impact of inflation, the Executive expanded “the reduction due to work income to benefit gross salaries of up to 21,000 euros.” In addition, he raised the threshold that exempts taxes from IRPF from 14,000 to 15,000 euros.
On the contrary, most autonomous communities, both in the general and regular regime, application “different discretionary corrections” between 2022 and 2024.
The study of Funcas also recalled that “Inflation does not affect all taxpayers”and varies depending on its consumer structure and the prices of the products that make up its shopping basket.
Between 2021 and 2024, the Average accumulated growth of inflation For total households it was in the 17.8%according to the data collected by Funcas. However, if you look at the effect due to spending sections there are differences of up to 2.8 points.
Households with less economic capacity, with an expense of less than 12,000 euros per year, endured accumulated inflation of 18.6%. A percentage that was 15.8% for families that can afford more than 120,000 euros.
“The reason for these differences is because the weight of food and energy has been greater in homes with less economic capacity,” according to Romero-Jordán.
Both the energy like the food they experienced the greater increases Price in 2021 and 2022. In addition, energy also shot in 2024, driven by the withdrawal of fiscal sales.
Therefore, the author of the report recalled that “the temporal moment and the choice of the indexing rate will affect the distribution of winners and losers resulting from said correction.”
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