The assessment of electricity in Spain
Abstract
Electrical energy taxation in Spain is characterised by a high normative and instrumental dispersion caused by the game of powers in a state with autonomous communities, and also by widespread lack of coherence of these kind of instruments and their environmental objectives. The electricity tariff deficit that the Spanish electrical system carries since decades ago explains the collecting objective of the majority of these taxes. This article looks over the configuration of the main taxes on electricity at the two principle levels of competency in this country: state and autonomous communities. The article ends with a future perspective based on a posible Energy Union and a necessary green tax shift in Spain.
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