ABSTRACT
Spain is one of the European Union (EU) countries where the level of child poverty has been highest during the last decade. Child poverty rates in Spain have been consistently over 23 per cent since 1994 while adult poverty rates, even if at high levels too, did not go beyond 19 per cent. The tax-transfer system in Spain is found to be quite narrow. Child-related policies in Spain at the central government level in the year people undertake all their simulations include tax credits for children increasing in quantity from first to third child in the family and slightly higher if any of the children are below three years of age. The database used by EUROMOD in the case of Spain is drawn from the 2007 national version of the Survey on Statistics on Income and Living Conditions (EU-SILC), known in Spain as Encuesta de Condiciones de Vida (ECV), provided by the Spanish Statistics Institute (INE).
