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dc.contributor.authorVillca-Pozo, Milenka
dc.contributor.authorGonzales-Bustos, Juan Pablo (1)
dc.date2019-05
dc.date.accessioned2019-03-25T10:04:33Z
dc.date.available2019-03-25T10:04:33Z
dc.identifier.issn03014215
dc.identifier.urihttps://reunir.unir.net/handle/123456789/8088
dc.description.abstractThis paper analyzes the tax incentives and aids adopted in the taxes and environmental policies to improve the energy efficiency of Spanish households. The established environmental policy presents advances although with incipient results, since the energy efficiency of the houses still plays a secondary role. In the area of taxes, no tax incentives have been effective in reducing the investment in improvements in the energy efficiency of homes, especially in those of old construction. Our conclusions indicate the convenience of promoting the energy efficiency of homes through the fiscal route. In this sense, it proposes incorporating an incentive to the Personal Income Tax linked to improved energy rating of housing. Also, it raises the improvements in the current regulations on tax benefits on the Real Estate Tax and on the Tax on Building, Installations and Infrastructural Work. These are two of the main features of this paper.es_ES
dc.language.isoenges_ES
dc.publisherEnergy Policyes_ES
dc.relation.ispartofseries;vol. 128
dc.relation.urihttps://www.sciencedirect.com/science/article/pii/S0301421519300370?via%3Dihub#!es_ES
dc.rightsrestrictedAccesses_ES
dc.subjectenergy efficiencyes_ES
dc.subjecttax incentiveses_ES
dc.subjecthousinges_ES
dc.subjectScopuses_ES
dc.subjectJCRes_ES
dc.titleTax incentives to modernize the energy efficiency of the housing in Spaines_ES
dc.typeArticulo Revista Indexadaes_ES
reunir.tag~ARIes_ES


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