Tax justice in times of pandemic: The tax incentive to encourage the reduction of rental income

Abstract

The pandemic due to the spread of the SARS-CoV-2 has meant a very high cost in human lives. The establishment by the different government authorities of restrictive measures to try to avoid contagion has also led to a marked reduction in economic growth and that multiple companies being forced to cease their activity. To help alleviate this adverse situation in the most disadvantaged sectors with the health crisis, the Powers of the State have adopted measures of an economic and social nature such as the establishment of the tax incentive to promote the reduction or moratorium of rental income to certain business sectors. In this work, we will do an examination of this tax justice measure, addresing in the first place the context in which it has been established, its different areas of application, the practical relevance of its recognition and, finally, the problems it entails from the perspective of equal treatment and non-discrimination in taxation. All these issues will be treated from a critical perspective to invite reflection and improvement of this incentive, which highlights the element of justice that presides over and inspires our tax system.