Medidas en el Impuesto sobre la Renta de las Personas Físicas para la transición energética de las viviendas

Identificador:  imarina:9412591

Handle: https://hdl.handle.net/20.500.11797/imarina9412591

Autors:  Estela Rivas Nieto

Resum:
In this paper we analyze the state of housing in relation to energy efficiency, with the goal of achieving climate neutrality by 2050. The different tax benefits currently existing in the Personal Income Tax are examined, focusing on both the state deduction for refurbishing works that aim at improving the energy efficiency of housing and on the regional deductions which want to promote renewable energies and the sustainable use of water.