Zulema, Calderón Corredor2026-01-122026-01-122025-03-28Zulema, C C 2025, '¿ES EFICAZ LA FISCALIDAD DE LAINVERSIÓN EN EFICIENCIA ENERGÉTICA DE LA VIVIENDA? REFLEXIONES DESDE UN ANÁLISIS CUALITATIVO DE COSTE-BENEFICIO', Cronica Tributaria, vol. 1, N.º 194, pp. 15-48. https://doi.org/10.47092/CT.25.1.12695-7566unpaywall: 10.47092/ct.25.1.1https://hdl.handle.net/10641/7142Publisher Copyright: © 2025 Instituto de Estudios Fiscales. All rights reserved.Energy-efficient housing rehabilitation is a private decision with social, economic, and environmental benefits, and it is on the national and community political agenda. The European Union encourages states to promote these decisions with tax measures, belie-ving that fiscal tools can play a significant role. This work analyzes, based on the availa-ble economic literature, the economic variables that influence a cost-benefit analysis of these investment decisions to understand how fiscal policy can better incentivize them. Finally, the effectiveness of current fiscal measures is evaluated, along with the poten-tial need to revise them.341345749spahttp://creativecommons.org/licenses/by-nc-nd/4.0/cost-benefitenergy efficiencyhousingtaxationtenant-landlord dilemmaContabilidadFinanzasEconomía, econometría y finanzas (miscelánea)DerechoSiSijournal articleopen access10.47092/CT.25.1.1https://www.scopus.com/pages/publications/105002757462https://www.scopus.com/pages/publications/105002757462#tab=citedBy