Resumen de A fiscalidade e a economía circular en España: situación actual e potencialidades do uso dos beneficios fiscais

Sugey de Jesús López Pérez, Alberto Turnes, Xavier Vence Deza

• galego

  A transición á economía circular implica un cambio profundo nos patróns de produción e consumo cuxo impulso require actuacións coordinadas das diferentes políticas (ambientais, regulatorias, industriais, innovación, compras públicas...) e, en particular, da política fiscal. A orientación ambiental nos instrumentos fiscais pode constituír un instrumento clave para a transición da EC e a sustentabilidade. Este estudo analiza a situación actual en España, constatando a ausencia de instrumentos de beneficios fiscais que favorezan a EC para, posteriormente, identificar aqueles que poden presentar potencialidades para promover a EC e a sustentabilidade. O artigo pon de manifesto o volume e a diversidade destes mecanismos fiscais, o custo na recadación, así como tamén as figuras cunha maior incidencia, o que permitiu destacar as potencialidades, adversidades e retos que presenta a política de beneficios fiscais en España para o impulso da EC e a sustentabilidade.

• English

  The transition to the circular economy (CE) implies a fundamental change in production and consumption. Its promotion requires coordinated action by different policies (e.g., environmental, regulatory, industrial, innovation, and public procurement) and especially, tax policies. The environmental orientation of fiscal instruments could be key to the transition to the CE and sustainability. This study analyses the current situation in Spain, noting the absence of tax benefit instruments that support the CE, and then identifies those that have the potential to promote the CE and sustainability. The paper shows the volume and diversity of these tax mechanisms, the cost in collection and the figures with the highest incidence, all of which have allowed us to highlight the potentialities, adversities and challenges shown by the policy of tax benefits in Spain for promoting the CE and sustainability.