Cost-sharing scheme characteristics before and after the July 2012 reform
| Study groups | Population groups | Before the reform | After the reform | ||
| Coinsurance (% price) | Monthly ceiling | Coinsurance (% price) | Monthly ceiling | ||
| Pensioners group | Pensioners (annual income lower than €18 000) | 0 | - | 10 | €8 |
| Pensioners (annual income between €18000 and €100 000) | 0 | - | 10 | €18 | |
| Pensioners (annual income>€100 000)* | 0 | - | 60 | €60 | |
| Low-income working population (control group) | Working population (annual income lower than €18 000) | 40 | No ceiling | 40 | No ceiling |
| Middle-income to high-income working population | Working population (annual income between €18 000 and €100 000) | 40 | No ceiling | 50 | No ceiling |
| Working population (annual income>€100 000) | 40 | No ceiling | 60 | No ceiling | |
*Pensioners with annual income>€100.000 account for 0.097% of the Spanish population, and in practice this group is barely relevant for analysis.