Mora-Sanguinetti, Juan S; Rubio, Margarita - Centre for Finance, Credit and Macroeconomics (CFCM), … - 2013
After a long academic debate, Spain finally repealed in 2012 the deduction for home purchase. The abrogation took effect in 2013. In parallel, the VAT for the purchase of new housing was increased after a short period in which it had a reduced rate. The aim of this paper is to assess the...