Environmental Tax Policy Review of Andalusia

EU Funded Note The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.

Published on March 09, 2023


Executive Summary
Technical summary
Governance in Andalusia1 chapter available
The multi-level governance framework and tax competences in Spain and Andalusia
GHG emissions and air pollution3 chapters available
Legal stocktake: GHG emissions and air pollution
Assessment: stationary sources
Assessment: Road transport
Water pollution and usage2 chapters available
Legal stocktake: Water pollution and usage 
Assessment: Water use and water pollution
Circular economy and waste management5 chapters available
Legal stocktake: Circular Economy and Waste Management
Assessment: Circular Economy and Waste Management
Evaluation of tax instruments
Policy recommendations
The taxation of tourist stays1 chapter available
The taxation of tourism activities in Andalusia
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