Roch, OriolBosch Príncep, ManuelaMorillo, IsabelVilalta de Miguel, Daniel2018-02-022018-02-022017-090210-1173https://hdl.handle.net/2445/119532This article reviews the methodological aspects of the revaluation index of Spanish pensions developed following Law 23/2013 which regulates the sustainability factor and revaluation index of the Social Security pension system. From a gradual breakdown of the elements that make up the revaluation index, an exposition is given of the formal and implementation problems it involves. Finally, an alternative model based on dynamic optimization techniques is proposed and its use is illustrated with numerical examples.26 p.application/pdfeng(c) Instituto de Estudios Fiscales, 2017PensionsDesenvolupament sosteniblePolítica econòmicaPensionsSustainable developmentEconomic policyinfo:eu-repo/semantics/article6717712018-02-02info:eu-repo/semantics/openAccess