LAUSR

This 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.