Resumen de El modelo español de sistema financiero eléctrico a la luz del derecho comunitario
- español
El modelo español de tributación de la energía eléctricaes, ciertamente, complejo. En el sistema financiero eléctrico, que ha experimentado una acelerada evolución en los últimos años, cabe distinguir tres modalidades de tributos específicos que recaen sobre la energía eléctrica: un impuesto especial y estatal sobre el consumo de electricidad (1997/2014), de estructura pareja a la de los impuestos especiales de esta naturaleza; Un impuesto sobre la producción de la electricidad (2012), al que se une otro adicional sobre la producción de la energía hidroeléctrica y un tercero sobre la producción de residuos nucleares, también los tres estatales; Diversos impuestos autonómicos que inciden sobre la emisión de gases contaminantes, por una parte, y sobre determinadas instalaciones de generación de electricidad con un impacto considerable en el paisaje o que presentan riesgos cualificados de contaminación.
- English
The spanish tax model on electricy is indeed complex. The electricity financing system in Spain has observed a rapid evolution in recent years. It consists of three specific taxation models applied on electricity : an excise duty levied on the supply of electricity (1997/2014) and whose structure is similar to other excises of this nature; a tax on the production of electricity (2012) which is combined with another tax on the production of hydropower, and two more taxes on the generation and sorage of nuclear waste. All of them are state taxes. Besides , there are also different regional taxes affecting the emission of pollution gases on one hand, and on certain electricity assets-generating plants and transportation facilities-that have a significant impact on the landscape or that present known risks, on the other.
ECJ Case law has, on several occasions, taken a hand in energy-specific taxation, from twp standpoints: concentrating on the maintenance of the harmonized excise duties on electricity and the eventual violation of European Law.
The aim of this article is to analyse the Spanish model of energy taxation in the light of European law. To this effect, we have to state that the Spanish energy taxes on electricity follow European Law.
The taxes created in 2012, affecting the production of electricity, do not seem to violate these prescriptions from the momento they are considered to be direct taxes. More difficulties could arise (similar ones affect regional taxes) from a standpoint of European law on state aid because in all of them the tax rate varies -or does not exist- according to the origin of the electricity.
