FEDEA Estimates Undeclared Income in Spain at €112 Billion
FEDEA published a study today by Jaime Vallés and Anabel Zárate (University of Zaragoza) quantifying the tax gap, defined as undeclared income in the Personal Income Tax (IRPF) across the 15 Common Regime autonomous communities between 2003 and 2022. The results show a sustained improvement in aggregate tax compliance throughout the analyzed period. In the early 2000s, declared income represented around 70-75% of actual income, while in recent years it…
Read More









