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La fiscalidad del vehículo eléctrico en España

Author

Listed:
  • Sergio Sastre Sanz

    (Fundació ENT)

  • Ignasi Puig-Ventosa

    (Fundació ENT)

Abstract

El vehículo eléctrico está llamado a introducirse de forma significativa en el parque de automóviles español en los próximos años. De este cambio se espera un ahorro sustancial en el consumo de combustibles fósiles para el transporte y cambios en la demanda de electricidad. Este trabajo analiza las consecuencias recaudatorias de dichos cambios, así como las herramientas legales y fiscales al alcance de las administraciones públicas para evitar efectos no deseados sobre la recaudación.

Suggested Citation

  • Sergio Sastre Sanz & Ignasi Puig-Ventosa, 2017. "La fiscalidad del vehículo eléctrico en España," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 162(1), pages 137-175, March.
    • Handle: RePEc:hpe:crotri:y:2017:v:162:i:1:p:137-175
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    File URL: https://www.ief.es/vdocs/publicaciones/1/162.pdf#page=137
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    More about this item

    Keywords

    vehículo eléctrico; impuestos; recaudación; gasolina; diésel; electricidad.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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