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Una Nota Sobre La Compensación De Incentivos A La Adquisición De Vivienda Habitual Tras La Reforma Del Irpf De 1998

Author

Listed:
  • Jorge Onrubia Fernández

    (Universidad Complutense de Madrid.)

  • Desiderio Romero Jordán

    (Universidad Rey Juan Carlos)

  • José Félix Sanz Sanz

    (Universidad Complutense de Madrid.)

Abstract

. La reforma del Impuesto de la Renta de las Personas Físicas (Ley 40/1998) ha venido acompañada de un mecanismo de compensación destinado a cubrir la posible pérdida de incentivos por adquisición de vivienda habitual. Para ello, se ha definido el “incentivo teórico” que habría recibido un contribuyente con la anterior legislación, compensándole si con la nueva resultase perjudicado. Nuestro propósito es profundizar, a través del concepto de ahorro fiscal marginal, en dicho mecanismo compensatorio. En este sentido, se estudian algunas correcciones posibles del mecanismo de compensación aprobado. Por último, se analizan las posibles economías de opción que la propia existencia de la compensación podría inducir.

Suggested Citation

  • Jorge Onrubia Fernández & Desiderio Romero Jordán & José Félix Sanz Sanz, "undated". "Una Nota Sobre La Compensación De Incentivos A La Adquisición De Vivienda Habitual Tras La Reforma Del Irpf De 1998," Working Papers 34-02 Classification-JEL , Instituto de Estudios Fiscales.
    • Handle: RePEc:hpe:wpaper:y:2002:i:34
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    Cited by:

    1. Cesar Pérez-López & Desiderio Romero-Jordan, 2004. "Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain," Public Economics 0407006, University Library of Munich, Germany.

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