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Vivienda y fiscalidad en España: un análisis empírico


  • Graciela Sanromán

    (CEMFI y UdelaR)


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.

Suggested Citation

  • Graciela Sanromán, 2006. "Vivienda y fiscalidad en España: un análisis empírico," Investigaciones Economicas, Fundación SEPI, vol. 30(1), pages 33-54, January.
  • Handle: RePEc:iec:inveco:v:30:y:2006:i:1:p:33-54

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    References listed on IDEAS

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    More about this item


    Demanda de vivienda; IRPF; análisis empírico;

    JEL classification:

    • D12 - Microeconomics - - Household Behavior - - - Consumer Economics: Empirical Analysis
    • 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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