It is common to set economic policy targets as minimum percentages of GDP for the corresponding expenditure. Examples: Trump demands 5% of GDP for defense from Europe, the EU 3% for R&D investment, the OECD 1% for environmental spending, Spanish university laws 1% for universities, and a proposed popular legislative initiative (ILP) 6% for education. There are also targets, less tied to specific policies, that demand maximum levels. For example, the EU Stability and Growth Pact sets a maximum fiscal deficit of 3% of GDP.

Returning to school represents a very high expense for many families, more than 422 euros on average. For the entire year, this is more than 2,000 euros in private schools, which is reduced by half in public schools, according to the Organization of Consumers and Users (OCU). However, some of these costs can be deducted from the personal income tax return (IRPF) in the regional bracket. Catalonia, the community to which the school exists a school voucher for each of the 795,000 primary and secondary school studentsOf the fifteen autonomous communities with a common system, it offers the fewest tax benefits of this type. The only one related to education concerns higher education, as it can be applied to loans to finance master's or doctoral degrees. 100% of the interest associated with these loans is repaid.