- The Treasury is facing a legitimacy crisis, not due to a refusal to pay taxes, but due to a perceived arbitrariness and abuse.
- Eight out of ten Spaniards believe the tax system is unfair.
- There's a social perception of the State's greed and an unacceptable indulgence with big fraudsters.
- The system has abandoned chasing large frauds, focusing on more vulnerable taxpayers.
- This institutional deterioration erodes the fiscal contract and increases the underground economy.
- The Government has a political responsibility in the matter and must reform the Tax Agency.
Conclusion: An urgent reform is needed to restore faith in the system and ensure equity and proportionality in the tax system.