Incentivos fiscales de la comunidad de Madrid contra la despoblación

This research examines the evolution of the policy against depopulation in the Community of Madrid until the incorporation of tax incentives in this matter with Law 5/2024. We incorporate a comparative study of these measures with those adopted by other Autonomous Communities. It concludes with critical considerations regarding the potential of these measures, their misuse and proper articulation, reconciling them with the need for incentives at the national level, while also considering the European Union’s criteria to prevent their classification as State Aid incompatible with the internal market.