Medidas adoptadas por las comunidades autónomas en los tributos cedidos para combatir la despoblación de las áreas ruralesuna primera aproximación

  1. ÁNGELA CASTILLO MURCIEGO 1
  2. JULIO LÓPEZ LABORDA 2
  3. FERNANDO RODRIGO SAUCO 2
  4. EDUARDO SANZ ARCEGA 2
  1. 1 Universidad de La Rioja
    info

    Universidad de La Rioja

    Logroño, España

    ROR https://ror.org/0553yr311

  2. 2 Universidad de Zaragoza
    info

    Universidad de Zaragoza

    Zaragoza, España

    ROR https://ror.org/012a91z28

Revue:
Presupuesto y gasto público

ISSN: 0210-5977

Année de publication: 2021

Número: 102

Pages: 131-150

Type: Article

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D'autres publications dans: Presupuesto y gasto público

Résumé

This paper examines the tax incentives introduced in a generalized way by the Spanish common regime Autonomous Communities in the «ceded taxes» with the aim of slowing down (or reversing) the depopulation of rural areas. Specifically, we focus our attention on the Autonomous Community of Castilde and Leon and, based on the Panel of Personal Income Tax Filers, we analyze the use of two tax credits that taxpayers have made over time: one for the acquisition or renovation of primary residences and one for the birth or adoption of children, both in rural areas. The results obtained allow us to conclude that, for the periods considered, there has been a certain migration of the population to rural areas, largely from provincial capitals of the same Community, and with a certain vocation of permanence, since almost all those who have moved to a small municipality (and also those who have taken advantage of the tax credits without having changed their residence) continue to live there at the end of the periods considered

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