Las deducciones en el IRPF por gasto sanitario privado: situación actual y posibilidades de reforma

Esther Martinez-Garcia

Economics Working Papers from Department of Economics and Business, Universitat Pompeu Fabra

Abstract: The paper provides information about the tax treatment given to personal health expenditures in the Personal Income Tax in Spain, and analyses what we know about it and how the tax credit or other forms of preferential tax treatment can contribute to the financement of private health expenditures, of special relevance in view of the recent Personal Income Tax modification proposals . It also points out some of the main redistributive results coming out from this type of public financement, differentiating between types of expenditures (mainly those on health services which are not provided by the public health system, from those which are).

Keywords: Deducción; gasto por enfermedad; IRPF; prestaciones sanitarias; progresividad (search for similar items in EconPapers)
JEL-codes: H24 H51 (search for similar items in EconPapers)
Date: 1998-07
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Working Paper: Las deducciones en el IRPF por gasto sanitario privado: situación actual y posibilidades de reforma (1998)
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Persistent link: https://EconPapers.repec.org/RePEc:upf:upfgen:307

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