“…In Spain, it has been shown that the 82 rosa martínez and carolina navarro poverty map varies when account is taken of the regional differences in the cost of living (Ayala, Jurado and Pérez-Mayo, 2014). Poor health status, the number of dependent children or lone parenthood also tend to increase the risk of material deprivation, even after controlling for the «adjusted» income level of the household (Bárcena-Martín et al, 2014;Fusco, Guio and Marlier, 2011;Dewilde, 2008;Ayllón, Mercader and Ramos, 2007;Layte et al, 2001). A relative robust finding is the existence of a reverse relationship between age and material deprivation, with the elderly being much less deprived than expected according to their income levels (Figari, 2012;Muffels and Fouarge, 2004;Whelan, Maître and Nolan, 2007, among others).…”