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El PNIEC y su principal reto pendiente: la reforma fiscal medioambiental

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  • Jorge Sanz Oliva
  • Diego Rodríguez Rodríguez

Abstract

El Gobierno debe revisar la fiscalidad energética si quiere alcanzar los objetivos medioambientales propuestos para descarbonizar la economía española en 2030. En este artículo se comenta la propuesta de la Comisión de Expertos de 2018, basada en el principio de sustitución de impuestos recaudatorios por impuestos ambientales. Se analizan la financiación ortodoxa de renovables y de infraestructuras vinculadas al consumo energético, así como los colectivos que deberían quedar eximidos de la nueva fiscalidad. Se comentan también los resultados de sus simulaciones. Se concluye que el capítulo fiscal es una gran deficiencia del borrador del PNIEC 2021-2030 enviado a la Comisión Europea.

Suggested Citation

  • Jorge Sanz Oliva & Diego Rodríguez Rodríguez, 2019. "El PNIEC y su principal reto pendiente: la reforma fiscal medioambiental," Policy Papers 2019-03, FEDEA.
    • Handle: RePEc:fda:fdapop:2019-03
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