This Study of the second phase of the Spending Review focuses on the analysis of 13 tax benefits, with a cost of 35 billion, which represents 60% of the total existing benefits. In its evaluation, AIReF highlights the opportunity cost of tax benefits in terms of revenue collection and the importance of ensuring that they effectively fulfill the purpose for which they were created.
Separately included are the documents with the evaluation of the R&D&I deduction in the Corporate Income Tax, which is part of the study on Tax Benefits of the second phase of the Spending Review. The difficulty in accessing the data caused by the State of Alarm interrupted and postponed the evaluation process of this incentive.
