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La Fiscalidad Patrimonial Como Instrumento Potencial De Política Ambiental: Estudio Del Impuesto Sobre El Patrimonio Y Del Impuesto Temporal De Solidaridad De Las Grandes Fortunas

Author

Listed:
  • Becerra Fernández, Diego

    (Universidad de Extremadura Cáceres)

Abstract

El trabajo analiza el Impuesto sobre el Patrimonio como posible instrumento de política medioambiental. Tras una revisión histórica de la imposición patrimonial en España, se examina la configuración actual del tributo y su potencial extrafiscal, con especial atención a las medidas ambientales introducidas en los distintos niveles normativos. El estudio evidencia que únicamente Cataluña, Galicia y Vizcaya han incorporado previsiones con contenido ambiental, de forma muy limitada. Asimismo, se analiza el Impuesto Temporal de Solidaridad de las Grandes Fortunas, que reproduce el modelo existente sin innovación ambiental, y se reflexiona sobre una posible evolución ecológica de la imposición patrimonial.

Suggested Citation

  • Becerra Fernández, Diego, 2026. "La Fiscalidad Patrimonial Como Instrumento Potencial De Política Ambiental: Estudio Del Impuesto Sobre El Patrimonio Y Del Impuesto Temporal De Solidaridad De Las Grandes Fortunas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 199(2), pages 45-72, June.
    • Handle: RePEc:hpe:crotri:y:2026:v:199:i:2:p:45-72
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    File URL: https://cronicatributaria.ief.es/ief/ct/index.php/cronica-tributaria/article/view/2509/3177
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    JEL classification:

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

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