IEF – Instituto de Estudios Fiscales

As it is presently configured, the Institute of Fiscal Studies was created as an autonomous body by the Fiscal, Administrative and Social Order Measures Act 14/2000, of 29 December 2000. It is attached to the Ministry of the Economy, through the State Secretariat for Taxation and Budgets, and has its own Statutes, approved by Royal Decree 63 /2001, of 26 January 2001 (state bulletin of 27 January), which regulates the structure and functions of the IEF and an organisation which “responds to the need for reform of financial and tax institutions which society and the economy are calling for”.

The mission of the institution, in general terms, focuses on two major areas. On one hand, Research, economic and legal study and consultation in matters relating to public income and expenditure and their impact on the economic and social system, and the analysis and exploitation of tax statistics. The beneficiaries of this are the Ministry of the Economy, other Ministries and other institutions.