Local taxation of renewable energies in the context of the Spanish and European energy transition

Abstract

In a context of energy transition like today, the role of the tax system for non-fiscal purposes is fundamental and necessary for the promotion of renewable energies and their self-consumption. Once the national and European Union strategic frameworks have been defined and the general panorama of energy taxation in Spain has been presented, the article focuses on the study of the main local taxes that tax electrical energy installations and the fiscal benefits that they offer to energy coming from renewable sources.

Keywords:

renewable energy, non-fiscal purposes, energy transition, local taxes, European Union