El PNIEC y su principal reto pendientela reforma fiscal medioambiental

  1. JORGE SANZ NERA 1
  2. DIEGO RODRÍGUEZ RODRÍGUEZ 1
  1. 1 Universidad Complutense de Madrid
    info

    Universidad Complutense de Madrid

    Madrid, España

    ROR 02p0gd045

Journal:
Presupuesto y gasto público

ISSN: 0210-5977

Year of publication: 2019

Issue: 97

Pages: 103-120

Type: Article

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Abstract

The Government must review the energy taxation in order to achieve the environmental objectives proposed in the National Energy and Climate Plan (NECP) for the period 2021-2030. This article discusses the proposal of the Committee of Experts on Energy Transition, based on the principle of substitution of taxes that merely tries to raise revenues with environmental taxes. The article addresses the orthodox financing of both renewable energies and infrastructure related to energy consumption, as well as those groups that may be exempted from the new taxation. Simulation results are also commented. It is concluded that the fiscal chapter is a major deficiency of the draft NECP 2021-2030 sent to the European Commission

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