La fiscalidad sobre el carbono en Europa

Principales desarrollos y tendencias

  • Macarena Larrea Basterra Orkestra Fundación Deusto
Palabras clave: impuestos sobre el carbono, precios del carbono, precio suelo del carbono, destino de la recaudación, comercio de derechos de emisión

Resumen

El objetivo de descarbonización para 2050 de la economía de la Unión Europea (UE) plantea numerosos retos, para los que se requieren considerables volúmenes de inversión. En este contexto, la fiscalidad sobre el carbono es una herramienta que introduce señales de precio que promueven el cambio de comportamiento de agentes. Además, permite recaudar fondos para financiar los presupuestos generales, promover inversiones para la transición hacia una economía baja en carbono; el apoyo a las empresas más afectadas por la competencia internacional y a los hogares más vulnerables.

Numerosos países europeos han desarrollado figuras tributarias sobre el carbono (p. ej. Dinamarca, Finlandia, Francia, Irlanda, Islandia, Noruega, los Países Bajos, Portugal, el Reino Unido, Suecia y Suiza), que buscan completar el Régimen de Comercio de Derechos de Emisión de la UE y compensar que la Directiva 2003/96/CE no establezca los tipos impositivos sobre las fuentes de energía en función del contenido en carbono de las mismas. En este artículo se realiza una revisión de las principales características de estas figuras, se comparan y se extraen las grandes tendencias en esta materia.

Biografía del autor/a

Macarena Larrea Basterra, Orkestra Fundación Deusto

Deusto Business School - Universidad de Deusto

Citas

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Publicado
2021-06-11
Cómo citar
Larrea Basterra, M. (2021). La fiscalidad sobre el carbono en Europa: Principales desarrollos y tendencias. Icade. Revista De La Facultad De Derecho, (111), 1-27. https://doi.org/10.14422/icade.i111.y2021.001
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