Evaluación de la desgravación fiscal a la adquisición de vivienda

Amadeo Fuenmayor
Rafael Granell

2010
Article

Abstract:

The deduction for investment in primary residence is one of the central elements of Spanish income tax, both in terms of its amount and its history. The government has proposed, through the Draft Bill on Sustainable Economy, a substantial reform of this deduction. This paper analyses this reform in terms of tax collection and inequality. The main result of the reform will be a significant increase in long-term revenue, a worsening of the situation of middle-high income taxpayers, a slight fall in progressivity and a notable improvement in the redistributive capacity of the tax.

 

Reference:

Fuenmayor, A.; Granell, R. (2010). Evaluación de la desgravación fiscal a la adquisición de viviendas, Presupuesto y Gasto Público, 59, pp. 157-175.