publication . Article . 2014

Taxation on nuclear waste in Spain

José A. Rozas;
Open Access
  • Published: 01 Jan 2014
  • Country: Spain
Fiscal Measures for Energy Sustainability Act 15/2012, modified by 16/2013 Act, established in Spain four new environmental taxes and extended the scope objective excise duties on mineral oils to tax the use of natural gas and coal as sources of electricity. One of the newly created taxes falls on all electric power producers, and has as tax base the turnover. The second one tax hydropower production and the other two fall on the nuclear industry. So, there are two new taxes in Spain on the production of electricity from nuclear sources. The first one is a tax on nuclear waste production; the second one is a tax on the storage of nuclear waste. However, these ar...
free text keywords: Política fiscal, Dret fiscal, Eliminació de residus radiactius, Espanya, Fiscal policy, Tax law, Radioactive waste disposa, Spain, Excise, Value-added tax, Ad valorem tax, Economics, Direct tax, Tax reform, Tax credit, Landfill tax, Double taxation, Economic policy
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