IDEAS home Printed from https://ideas.repec.org/a/hpe/crotri/y2008v129i4p9-34.html
   My bibliography  Save this article

Nuevas Ayudas Y Ventajas Fiscales Destinadas A Incentivar El Mercado Del Alquiler. ¿Una Solución Al Problema De La Vivienda?

Author

Listed:
  • Sofía Borgia Sorrosal

    (Universidad Católica de Ávila)

Abstract

La tenencia de vivienda en régimen de alquiler ha estado históricamente relegada al olvido en nuestro país. Las distintas políticas de vivienda llevadas a cabo, fundamentalmente las de tipo tributario, han estado encaminadas a incentivar la tenencia de vivienda en propiedad. Este artículo revisa la normativa tributaria posterior a la Reforma Fiscal de 1977 comprobando que los incentivos al alquiler de vivienda habitual han estado en considerable desventaja en relación con los incentivos existentes para la adquisición de vivienda. Asimismo, se analizan las nuevas medidas propuestas por el Ejecutivo, con el fin de incentivar el mercado del alquiler.

Suggested Citation

  • Sofía Borgia Sorrosal, 2008. "Nuevas Ayudas Y Ventajas Fiscales Destinadas A Incentivar El Mercado Del Alquiler. ¿Una Solución Al Problema De La Vivienda?," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 129(4), pages 9-34, December.
    • Handle: RePEc:hpe:crotri:y:2008:v:129:i:4:p:9-34
    as

    Download full text from publisher

    File URL: https://www.ief.es/vdocs/publicaciones/1/129.pdf#page=9
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Impuesto sobre la Renta de las Personas Físicas; rendimientos del capital inmobiliario; deducción por alquiler de viviendas.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:crotri:y:2008:v:129:i:4:p:9-34. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Belén García Carretero (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.