Tax Benefits Regarding the Party in the Government in the Spanish Regions: Its Use as a Fiscal Policy in Favour of Families

Abstract

After the analysis made from the previous table, the evolution in the concession of fiscalbenefits with the political party in the government is related. It analyses whether theprogressive parties (left and center-left) grant more tax benefits (as it is a type of fiscalprotection policy) and the conservative parties (center and center-right) grant less tax benefits.In the case of communities governed by a single party, the analysis may be somewhaterroneous since there has been no alternation and the same party has experienced the increaseand reduction of the fiscal benefit. They are the cases of Andalusia (always governed by thePSOE) and Castilla y León, Murcia, Madrid, La Rioja and almost the entire ValencianCommunity (governed by the PP).In the years in which there is an alternation of parties, there is also no clear correlation thatthe change from one party to another implies a change of trend in the allocation of fiscalbenefits, therefore the political factor does not seem relevant in its increase or decrease.