Impuesto sobre el depósito de residuos en vertederos, la incineración y la coincineración de residuos (arts. 84 a 97)
The LRSCEC regulates the establishment of a tax on the deposit of waste in landfills, incineration and co-incineration as one of the essential instruments to achieve the implementation of the circular economy strategy. Likewise, this tax figure is called to collaborate in the fulfillment of the Euro...
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| Format: | Article |
| Language: | Spanish |
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2022
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8509607 |
| Source: | Revista Aragonesa de Administración Pública, ISSN 1133-4797, Nº 21, 2022 (Ejemplar dedicado a: Estudio sistemático sobre la Ley de Residuos y Suelos Contaminados para una economía circular (Ley 7/2022, de 8 de Abril)), pags. 571-601 |
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| Summary: |
The LRSCEC regulates the establishment of a tax on the deposit of waste in landfills, incineration and co-incineration as one of the essential instruments to achieve the implementation of the circular economy strategy. Likewise, this tax figure is called to collaborate in the fulfillment of the European objectives of recycling and selective collection of waste that Spain owes. We are dedicated to the study of the design of this tax that raises certain doubts both in its own object of assessment and in the adequacy of its legal structure to the purposes indicated, together with a transitory model of tax management that has the challenge of homogenizing the taxation of waste and extend it to the entire Spanish territory, given the significant disparity of taxation at regional level in this matter. |
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