La necesidad de revisar el papel de los incentivos fiscales al autoconsumo en el conjunto de las medidas de apoyo a la energía solar fotovoltaica

  1. Marta Villar Ezcurra 1
  2. María del Carmen Cámara Barroso 1
  1. 1 Instituto de Estudios Fiscales
    info

    Instituto de Estudios Fiscales

    Madrid, España

Journal:
Crónica tributaria

ISSN: 0210-2919,  2695-7566

Year of publication: 2023

Issue: 187

Pages: 139-168

Type: Article

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More publications in: Crónica tributaria

Abstract

This paper analyzes, with a multidisciplinary approach, the tax incentives for photovoltaic power self-consumption in the European and Spanish context of energy transition conditioned by the increase of the electricity price. The main purpose of this paper is to assess whether or not these incentives are necessary and sufficient, examining the current Spanish and European Union law in this field. In the analysis carried out, different legal systems were compared, and environmental, economic and financial sustainability objectives, as well as the principles of equality, ability to pay and progressivity taken into account too. Thanks to all this we came to the conclusion that it is necessary to review the current regulation and decide if the current regulatory framework as a whole is fair and effective.

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