Spending review phase II. Study 1 – Tax benefits

This study focuses on the analysis of 13 tax benefits, with a cost of 35 billion, which is 60% of the total existing benefits.

In its assessment, AIReF highlights the opportunity cost of the tax benefits in terms of revenue and the importance of ensuring that they effectively meet the objective for which they were created.

The evaluation of the deduction for RD&I are included separately as part of the study of Tax Benefits. The difficulty in accessing the data caused by the state of alert arising from the COVID-19 interrupted and postponed the process of evaluating this incentive.