Online Income Tax Returns and the Third-Level Digital Divide

In this article, we have tried to improve our understanding of the third-level digital divide associated with online tax returns in Spain. To this end, we analyse the causes that may explain the online filing of tax returns through third parties (tax advisors, family or friends). To do so, we use the Survey on Equipment and Use of Information and Communication Technologies in Households 2022 conducted by the National Statistics Institute (INE). From the questionnaire we have extracted a total of 12 explanatory variables grouped into three categories related to experience and self-efficacy, available resources, and socio-demographic characteristics and a control variable that collects information related to the type of habitat based on population density. The information and study variables have been analysed through various descriptive and inferential statistics. The results of our research allow us to affirm that digital instruments linked to public administration, such as online tax returns, continue to present problems of access and use for citizens. The people who most frequently outsource their online tax returns are those who are less familiar with the Internet on a daily basis. This situation also affects older people, women, people with a lower level of education, households with a lower level of income, and people who live in areas with a lower level of population density. In this way, besides being regressive, it could be reducing the autonomy of these groups in their dealings with the public administration.