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El impuesto sobre envases de plástico no reutilizables y otras medidas fiscales en el anteproyecto de ley de residuos

Author

Listed:
  • José María Cobos Gómez

    (Universidad Pontificia Comillas y Garrigues)

Abstract

El Anteproyecto de Ley de Residuos contempla la introducción de un impuesto sobre los envases de plástico no reutilizables, junto con otras medidas fiscales, con la finalidad de fomentar la prevención de residuos, en el marco de una economía circular. En este trabajo se analizan los precedentes de dicho impuesto y la regulación prevista en el Anteproyecto, en comparación con el impuesto recientemente aprobado en Italia y el que se prevé introducir en Reino Unido, así como otras medidas fiscales previstas en dicha norma.

Suggested Citation

  • José María Cobos Gómez, 2021. "El impuesto sobre envases de plástico no reutilizables y otras medidas fiscales en el anteproyecto de ley de residuos," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 178(1), pages 11-60, March.
  • Handle: RePEc:hpe:crotri:y:2021:v:178:i:1:p:11-60
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    More about this item

    Keywords

    Fiscalidad ambiental; residuos; envases de plástico;
    All these keywords.

    JEL classification:

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

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