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El Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos como instrumento de financiación de las Comunidades Autónomas


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  • Desiderio Romero Jordán
  • Santiago Álvarez García
  • Marta Jorge García-Inés


RESUMEN En septiembre de 2005, dentro del marco de medidas para la mejora de la financiación sanitaria aprobado por el Consejo de Política Fiscal y Financiera, se propuso duplicar el tipo máximo autonómico del Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos aplicable a los carburantes: desde 2,4 hasta 4,8 céntimos por litro. En este trabajo se evalúan, mediante el uso de técnicas de microsimulación, los efectos recaudatorios y distributivos que llevaría aparejada la aplicación de dichos tipos por las Comunidades Autónomas. Los resultados indican que esta medida de política fiscal conlleva un aumento en un 1,90% de la recaudación conjunta de IVA y accisas, distribuyéndose el mismo de forma muy desigual entre Autonomías. Asimismo, la reforma aumenta muy ligeramente la desigualdad de la distribución del gasto de los hogares y potencia el carácter regresivo de la fiscalidad sobre los carburantes, tanto en el conjunto nacional, como en las distintas Comunidades Autónomas. ABSTRACT The Council of Financial and Fiscal Policy proposed in 2005 to duplicate the ceiling of the regional rate of the retail tax on fuel from 2,4 to 4,8 cents of euro by liter. This tax increase was earmarked to cover the expenditures of the national health service in the regions of Spain. This paper evaluates the impact on tax revenue and the distributional effects of the increase of retail tax on fuel Spanish regions using microsimulation procedures. The results indicate that the tax reform increases the joint revenue collection of VAT and excise duties by 1,90%, although there are substantial differences between regions. Moreover, the tax reform increases only slightly inequality of the distribution of expenditure and decreases progressivity of fuel tax both in the country as a whole and in the regions.

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Bibliographic Info

Article provided by Universidades Públicas de Andalucía in its journal Revista de Estudios Regionales.

Volume (Year): 01 (2007)
Issue (Month): ()
Pages: 353-364

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Handle: RePEc:rer:articu:v:01:y:2007:p:353-364

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Keywords: Efectos distributivos; Ingreso público; Financiación autonómica; IVMH;

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