Esta es la versión de autor del artículo publicado en: This is an author produced version of a paper published in: Abstract: Electrostatic Force Microscopy has been shown to be a useful tool to determine the dielectric constant of insulating films of nanometer thicknesses that play a key role in many electrical, optical and biological phenomena. Previous approaches make use of simple analytical formulae to analyse the experimental data for thin insulating films deposited directly on a metallic substrate. Here we show that the sensitivity of the EFM signal to changes in the dielectric constant of the thin film can be enhanced by using dielectric substrates with low dielectric constants. We present detailed numerical calculations of the tipsample electrostatic interaction in the following set-up: the insulating thin film, a dielectric substrate (or spacing layer) of known low dielectric constant and a metallic electrode. The EFM sensitivity to the dielectric constant increases with the thickness of the spacing layer and saturates for thicknesses above 100-300 nm, when it is close to that of an infinite medium.