Proposals to reform the Personal Income Tax and promote and protect the natality, work-life conciliation and family

Abstract

Spain suffers from a major demographical crisis, but, paradoxically, there is a gap between desired and real parenthood as well. There are many socio-economical barriers which contribute to Spaniards giving up their willingness to have children, one of the most important of which is the difficulty to keep a work-life balance (INE 2018). Taxes can become an instrument to a fiscal policy that promotes and protects constitutional values, for instance, the family. Through appropriate fiscal policies taxes can promotes and protects parenthood, work-life conciliation, co-responsibility, equality, childhood and, ultimately, family. This article analyzes the tax regime of maternity benefits recently modified after the Supreme Court 1482/2018, deepens the role of the family as an agent of change capable of reversing the demographic problem that our country is going through and proposes measures tax to reform the Personal Income Tax, measures that, by means of facilitating work-life conciliation, promote natality and remove difficulties from children and family care.