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La fiscalidad del agua

Author

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  • María A. García Valiñas
  • Fernando Arbués Gracia

Abstract

Este trabajo realiza una revisión de la fiscalidad relativa a los recursos hídricos en nuestro país. Se comienza por ubicar el caso español en el panorama europeo, mencionando los principales ámbitos de tributación en este contexto. A continuación, se describen los tributos estatales, gestionados por los organismos de cuenca. Finalmente, el trabajo describe con detalle los elementos relativos a los principales impuestos creados por las Comunidades Autónomas en el ciclo del agua, mostrando la heterogeneidad existente y discutiendo los objetivos que orientan su diseño.

Suggested Citation

  • María A. García Valiñas & Fernando Arbués Gracia, 2020. "La fiscalidad del agua," Studies on the Spanish Economy eee2020-32, FEDEA.
    • Handle: RePEc:fda:fdaeee:eee2020-32
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