Vivienda y Fiscalidad en España: un análisis empírico

This paper analyzes the determinants of housing tenure choice and its re- lationship with the income taxes structure by using 6672 Spanish income tax forms of 1993. We use a model that jointly estimates the agent housing tenure decision, her probability of overcoming the legal tops for deductions and the in- come tax savings derived from home ownership. Results show that the agent.s income is signi.cant on the tenure choice as well as other characteristics of the agent like her marital status. Furthermore, the amount of tax deductions is a¤ected by the presence of a self-selection bias. Finally, we also conclude that the 1993 lawful tax system a¤ected the amount invested in housing.