In this paper we estimate Personal Income Tax (IRPF) fraud by sources of income, by applying the methodology developed by Pissarides and Weber (1989) and adapted by Feldman and Slemrod (2007). With the information provided by the IRPF Filers Panel published by the Instituto de Estudios Fiscales, charities reported by individuals in 2008 are estimated by nonlinear least squares methods according to the income obtained from various sources and other demographic and fiscal variables, assuming that earned income (or, in some scenarios, only income obtained from public pensions) is the only one not subject to concealment. To test the robustness of the results achieved, the estimation is repeated for another two variables that depend, as charities do, on the true income of individuals but not on its source: alimonies and the amounts used in the acquisition of the residence. The results suggest that, while there is not a problem of tax non-compliance with earned incomes, the average percentage of compliance with the remai - ning incomes ranges between 40 and 55 per cent.

Key words: tax evasion, IRPF, income sources, Spain, microdata.
Clasificación JEL: H26.