Solidarity and equal opportunities

Taxes make it possible to finance common needs; they are the "price" paid for public goods and services. Furthermore, taxes allow for greater equality of income and wealth among citizens. This is what is known as redistributive function of taxes .

As previously stated, Article 31 of the Constitution establishes that the Spanish tax system will be based on the principle of progressivity, meaning that those with greater financial means will pay more taxes. Therefore, it is said that taxes fulfill a redistributive function. Furthermore, all citizens have the right to benefit equally from public goods and services (for example, highways), regardless of whether they have paid more or less taxes due to greater or lesser economic means. And even in certain cases (for example, social services, unemployment insurance), only citizens with lower financial means can benefit from these public benefits. Therefore, it is said that public spending also fulfills a redistributive function. There is, therefore, a transfer of resources from those with greater economic capacity to those with less.

From this perspective, paying taxes has a much broader ethical meaning than simply complying with a legal obligation. It is not, therefore, a mere exchange of goods and services purchased from the State at the price of paying taxes. It is about achieving equal opportunities for all citizens to fully exercise their political, economic, and social rights. Ultimately, taxes contribute to making the principles of justice and equity a reality through the solidarity contributions that the State requires of all citizens.