IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Una Metodología Para La Utilización Óptima De Los Incentivos Por Adquisición De Vivienda Habitual En El Irpf

Listed author(s):
  • Félix Domínguez Barrero


    (Universidad de Zaragoza)

  • Julio López Laborda


    (Universidad de Zaragoza)

I In this paper we develop a methodology to find out how to optimize the use of the three incentives to owner-occupied housing in the income tax : tax credit for the saving invested in a bank account, assigned to the future adquisition of the home, for cash payment or borrowing. The criterion we use is the maximization of the net profit gained by the buyer, that is estimated as the difference between the profit gained through the tax credit and the financial cost generated, if is the case, from the anticipation or the postponement of the investement, related to the moment of the purchase. With this methodology we find out a negative relation beween the maximum profit allowed by the law and the income of the buyer of the home, wich shows the progressivity of the incentives policy for owner-occupied housing trough the income tax. Classification-JEL : H24, H31.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL:
Download Restriction: no

Article provided by IEF in its journal Hacienda Pública Española/Revista de Economía Pública.

Volume (Year): 159 (2001)
Issue (Month): 4 (December)

in new window

Handle: RePEc:hpe:journl:y:2001:v:159:i:4:a:33
Contact details of provider: Postal:
Avda. Cardenal Herrera Oria, 378, 28035 Madrid

Phone: 91-339.89.15
Fax: 91-339.89.64
Web page:

More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:hpe:journl:y:2001:v:159:i:4:a:33. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ana Belén Miquel Burgos)

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.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.

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

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.