¿Cómo regulan las capitales españolas las bonificaciones medioambientales en sus impuestos?

Resumen

It was more than two decades ago when the legislator gave town councils the possibility of introducing tax bonuses in their local taxes. Nowadays, it is worth analysing to what extent such initiative has been used and how the substantive and formal aspects of these bonuses have been regulated. This will be, precisely, the aim of this paper. In this sense, we will try to specify, amongst other issues, the degree of tax bonuses global implementation in Spain, what of these bonuses have been the most used, how the discount amount has been regulated or whether a relation exist between the population size and the number of approved bonuses. Furthermore, we will try to identify the main parameters that capitals have taken into consideration when regulating their environmental tax bonuses: temporary limitations, maximum discount amounts, incompatibility with other tax bonuses or the demand of additional requirements to apply them.