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Los incentivos fiscales a la custodia del territorio en el IRPF: un análisis comparado entre los derechos español y estadounidense

Author

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  • Ángel Moreno Inocencio

    (Universidad Complutense de Madrid)

Abstract

La custodia del territorio en España posee una tradición ya asentada, de manera que se pueden contar por miles los acuerdos suscritos entre propietarios de terrenos con valor ambiental, y entidades de conservación. En cambio, las altas cifras de utilización de la custodia como sistema de aseguramiento de protección ambiental, contrastan con los escasos incentivos con que cuentan los propietarios de terrenos sometidos a custodia en las diferentes Comunidades Autónomas. Es tarea de este trabajo, analizar el sistema de incentivos a la custodia del territorio en EEUU, ampliamente reconocido a nivel internacional, tanto por sus beneficios como por su eficacia en términos de protección ambiental, y realizar una propuesta de transposición a la legislación española de su principal herramienta desgravatoria: el tax credit.

Suggested Citation

  • Ángel Moreno Inocencio, 2018. "Los incentivos fiscales a la custodia del territorio en el IRPF: un análisis comparado entre los derechos español y estadounidense," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 167(2), pages 163-187, June.
    • Handle: RePEc:hpe:crotri:y:2018:v:167:i:2:p:163-187
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    More about this item

    Keywords

    custodia de territorio; pago por servicios ambientales; crédito fiscal; tax credit;
    All these keywords.

    JEL classification:

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

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