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Incentivos Medioambientales E Imposición Indirecta: El “Iva Verde”

Author

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  • Macarro Osuna, José Manuel

    (Universidad Pablo de Olavide)

Abstract

El IVA, como impuesto neutral sobre el consumo, no había incorporado en su regulación fines extrafiscales medioambientales. Sin embargo, la modificación de la Directiva IVA que ha establecido la nueva estructura de tipos impositivos ha introducido cambios con una clara finalidad medioambiental, obligando a aplicar el tipo general a determinados productos más contaminantes y permitiendo alícuotas reducidas para algunos productos eficientes. El resultado efectivo de estas medidas verdes en un tributo como el IVA es controvertido, debido a su traslación parcial al precio final, su impacto perjudicial parala distribución de renta, los efectos rebote que puedan causar y otros problemas, que pueden hacer que el IVA no sea la figura idónea para convertirse en un “tributo verde”

Suggested Citation

  • Macarro Osuna, José Manuel, 2025. "Incentivos Medioambientales E Imposición Indirecta: El “Iva Verde”," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 194(1), pages 89-123, March.
    • Handle: RePEc:hpe:crotri:y:2025:v:194:i:1:p:89-123
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    File URL: https://cronicatributaria.ief.es/ief/ct/index.php/cronica-tributaria/article/view/2443/2996
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    More about this item

    Keywords

    IVA; neutralidad fiscal; fiscalidad medioambiental; traslación al precio; distribución de renta.;
    All these keywords.

    JEL classification:

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

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