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Ya no hay desgravaciones por vivienda. Pero ¿puede haber política impositiva dirigida a la vivienda?

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  • Miguel-Ángel López García

    () (Universidad Autónoma de Barcelona)

Abstract

El objetivo de este trabajo es discutir algunos aspectos de la relación entre política impositiva y política de vivienda. Para ello se exploran las consecuencias de la distinción entre los “incentivos al ahorro” (políticas universales que no distinguen entre las viviendas pre-existentes y las de nueva creación) y los “incentivos a la inversión” (políticas selectivas dirigidas específicamente a las viviendas nuevas). Se argumenta que tras la eliminación de las desgravaciones por adquisición de vivienda, el ordenamiento fiscal en España es equivalente a la conjunción de un incentivo al ahorro negativo y de un incentivo a la inversión negativo. Se discuten también los efectos sobre el precio de la vivienda (tanto nueva como usada) y el stock de capital residencial de diversos impuestos que recaen tanto sobre las transacciones de viviendas nuevas como de las viviendas usadas.

Suggested Citation

  • Miguel-Ángel López García, 2017. "Ya no hay desgravaciones por vivienda. Pero ¿puede haber política impositiva dirigida a la vivienda?," Hacienda Pública Española / Review of Public Economics, IEF, vol. 223(4), pages 11-26, December.
  • Handle: RePEc:hpe:journl:y:2017:v:223:i:4:p:11-26
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    References listed on IDEAS

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    More about this item

    Keywords

    mercado de vivienda; política de vivienda; política impositiva.;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • R21 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Household Analysis - - - Housing Demand
    • R31 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location - - - Housing Supply and Markets

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