Forteza, Nicolás; Prades, Elvira; Roca, Marc - In: SERIEs : Journal of the Spanish Economic Association 16 (2025) 1, pp. 137-189
On December 27, 2022, the Spanish government announced a temporary value added tax (VAT) rate reduction for selected products. VAT rates were cut on January 1, 2023. Initially, the VAT was expected to go back to their previous level six months later, but several waivers led this policy to last...