UNA METODOLOGÍA PARA LA UTILIZACIÓN ÓPTIMA DE LOS INCENTIVOS POR ADQUISICIÓN DE VIVIENDA HABITUAL EN EL IRPF
Félix Domínguez Barrero
Julio López Laborda
I In this paper we develop a methodology to find out how to optimize the use of the three incentives to owner-occupied housing in the income tax : tax credit for the saving invested in a bank account, assigned to the future adquisition of the home, for cash payment or borrowing. The criterion we use is the maximization of the net profit gained by the buyer, that is estimated as the difference between the profit gained through the tax credit and the financial cost generated, if is the case, from the anticipation or the postponement of the investement, related to the moment of the purchase. With this methodology we find out a negative relation beween the maximum profit allowed by the law and the income of the buyer of the home, wich shows the progressivity of the incentives policy for owner-occupied housing trough the income tax. Classification-JEL : H24, H31.
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