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Medidas tributarias contra la obsolescencia programada en el marco de la economía circular: perspectiva comparada y posibles líneas de actuación

Author

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  • José Francisco Sedeño López

    (Universidad de Málaga)

Abstract

La obsolescencia programada es uno de los conceptos vinculados a la economía lineal y, por consiguiente, diametralmente opuesta a la economía circular. Sin embargo, la Unión Europea parece decidida a luchar contra este fenómeno, a pesar de lo cual, hasta el momento, casi ningún país lo ha regulado. A la espera de dicha normativa, el Derecho Tributario puede tener un importante papel, desincentivando ciertas conductas perjudiciales para la economía y el medioambiente y fomentando prácticas circulares. En este trabajo analizaremos cuáles son las iniciativas implantadas en el derecho comparado y algunas posibles líneas de actuación en España.

Suggested Citation

  • José Francisco Sedeño López, 2021. "Medidas tributarias contra la obsolescencia programada en el marco de la economía circular: perspectiva comparada y posibles líneas de actuación," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 178(1), pages 159-189, March.
    • Handle: RePEc:hpe:crotri:y:2021:v:178:i:1:p:159-189
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    Keywords

    Obsolescencia programada; economía funcional; reparación; productos de segunda mano; derecho tributario;
    All these keywords.

    JEL classification:

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

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