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Vivienda y fiscalidad en España: un análisis empírico

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  • Graciela Sanromán

    (CEMFI y UdelaR)

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    Abstract

    Este trabajo analiza los determinantes de la forma de tenencia de la vivienda habitual y su relación con la estructura tributaria en España, utilizando datos de declaraciones del Impuesto sobre la Renta de las Personas Físicas. Se estiman la decisión de tenencia, la probabilidad de alcanzar ciertos límites legales a las deducciones y el ahorro fiscal asociado a la adquisición de la vivienda. Los resultados muestran que la renta y otras características del agente, tales como su estado civil, son estadísticamente significativas en la decisión de tenencia y se concluye que el sistema fiscal afectaba el importe invertido en vivienda.

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    File URL: ftp://ftp.fundacionsepi.es/InvEcon/paperArchive/Ene2006/v30i1a2.pdf
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    Bibliographic Info

    Article provided by Fundación SEPI in its journal Investigaciones Economicas.

    Volume (Year): 30 (2006)
    Issue (Month): 1 (January)
    Pages: 33-54

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    Handle: RePEc:iec:inveco:v:30:y:2006:i:1:p:33-54

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    Postal: Investigaciones Economicas Fundación SEPI Quintana, 2 (planta 3) 28008 Madrid Spain
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    Related research

    Keywords: Demanda de vivienda; IRPF; análisis empírico;

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