La tributación ambiental al alza en España

Abstract

Environmental taxation in Spain constitutes nowadays a consolidated legal reality which is moreover underway a slow, but continuous, growth; in the light of both the accredited internal political will; as well as the insistent recommendations of international organizations, and notably, the European Commission; in order to establish environmental taxes to internalize the environmental costs generated by the economy and consumption; thus increasing the government revenue which enables, at the same time, to reduce the labour related taxes; and to direct behavior towards the path compatible with the preservation of the environment. Proceeding in this article to the analysis of the alleged environmental taxes present in the Spanish tax system with the aim of pointing out those legal aspects that do not fit fully into the environmental nature of the tax.