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Incentivos tributarios para promover la eficiencia energética en la vivienda

Author

Listed:
  • Milenka Villca Pozo

    (Universitat Rovira i Virgili)

  • Juan Pablo Gonzales Bustos

    (Universidad Internacional de La Rioja)

Abstract

El presente trabajo analiza los incentivos fiscales y las ayudas adoptadas en las políticas fiscales y ambientales para mejorar la eficiencia energética de los hogares españoles. La política ambiental establecida presenta avances aunque con resultados incipientes, puesto que la eficiencia energética de las viviendas aún juega un papel secundario. Desde el ámbito tributario, no se ha contribuido con incentivos fiscales que desgraven la inversión en mejoras de la eficiencia energética de las viviendas, sobre todo, en aquellas de construcción antigua. Nuestras conclusiones señalan la conveniencia de fomentar la eficiencia energética de las viviendas a través de la vía fiscal.

Suggested Citation

  • Milenka Villca Pozo & Juan Pablo Gonzales Bustos, 2019. "Incentivos tributarios para promover la eficiencia energética en la vivienda," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 173(4), pages 223-246, December.
    • Handle: RePEc:hpe:crotri:y:2019:v:173:i:4:p:223-246
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    More about this item

    Keywords

    Incentivos fiscales; eficiencia energética; vivienda;
    All these keywords.

    JEL classification:

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

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