La reforma del impuesto de cédulas personales como un primer intento efectivo de impuesto sobre la renta de las personas físicas. El caso de Granada 1925-1926

Abstract

Personal identification cards were the means of personal identification that existed in Spain until the appearance of the National Identity Card. At the same time, they fulfilled a fiscal function because with their expedition some fees or taxes were paid. Within the framework of a prudent tax reform, headed by José Calvo Sotelo and his group of advisers, in mid-1925 the tax on personal identification cards was changed. Although with limitations, this reform attempted to convert product taxes into income taxes. The economic resources obtained in this way were intended to finance the County Councils and indirectly the City Councils. With these data it has been possible to carry out a comparative study of the social stratification of taxpayers with salary income in the mid-twenties of the 20th century. The income tax returns delivered to the City Council by each head of the household were overwhelmingly true.