Joint declarations remain a form of family support despite their impact on female employment

In Madrid, experts from the AIReF, tax reform committees, and the Spanish government have identified that the joint income tax filing system (IRPF) acts as a disincentive for women entering the labor market. Despite this negative impact on female employment, the joint declaration remains in place as a form of financial assistance for families, as it provides a reduction in tax liability.

The persistence of this tax model highlights a conflict between fiscal policy and labor market participation. While the mechanism offers economic relief to households, it is widely recognized by policy analysts as a structural barrier to gender equality in the workforce.