Solar Self‐Consumption of Electricity and its Tax Impact in Spain
Solar Self‐Consumption of Electricity and its Tax Impact in Spain

Summary/Abstract: Concern for the environment has gained significant importance in recent years, both internationally and nationally, due to the ongoing degradation of our natural environment. Conserving and protecting it has become a matter of social importance, which implies that the public sector must promote policies aimed at its preservation. Thus, a type of taxation known as environmental or ecological taxation was born, based on the establishment of taxes that, despite being a means of revenue collection, also pursue a non‑revenue collection purpose, attempting to influence the behaviour of economic agents toward nature. In this regard, the experience in Spain with financing mechanisms derived from generating electricity through solar panels has been interesting. This generated public revenue that was confused with the tax itself. These taxes have since been repealed, but the way they were structured has set a standard to be considered for new models approved in this regard.

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