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Reduction of taxes on Gas Emissions to Atmosphere & Discharges to Coastal Waters for EMAS facilities
Published on 13 September 2018
Spain
Andalucía
This is the good practice's implementation level. It can be national, regional or local.
About this good practice
Taxes are a fiscal burden that organisations have to pay for financing of the Public Administration. The amount of these taxes is established by sectoral legislation and it is generally calculated based on % of a particular value.
There are several fiscal tools promoted by the Public Administration to reduce the payment of these taxes or increase the return for investments made by the organizations oriented to pollution prevention and control. Therefore, it could reduce the payment of these taxes or increase the return for those facilities with a certified EMS.
It is a case of the In the Decree 509/2004 in Andalusia which regulates taxes on Gas Emissions to the Atmosphere & Discharges to Coastal Waters applicable to facilities affected by the IED.
These fees taxes the emissions to the atmosphere & discharges of certain substances generated in the production processes carried out in facilities located in Andalusia in order to promote practices which respect the air and coastal waters as well as improve their quality.
These facilities have a deduction in the total tax because of the investments made in the tax period in infrastructures and equipment designed to monitor, prevent and correct atmospheric and water pollution, after obtaining the corresponding certification proving the environmental suitability of the investment given by the Regional Government on Environment. This deduction is applied for EMAS-registered (25%) and ISO-certified (15%) organizations.
There are several fiscal tools promoted by the Public Administration to reduce the payment of these taxes or increase the return for investments made by the organizations oriented to pollution prevention and control. Therefore, it could reduce the payment of these taxes or increase the return for those facilities with a certified EMS.
It is a case of the In the Decree 509/2004 in Andalusia which regulates taxes on Gas Emissions to the Atmosphere & Discharges to Coastal Waters applicable to facilities affected by the IED.
These fees taxes the emissions to the atmosphere & discharges of certain substances generated in the production processes carried out in facilities located in Andalusia in order to promote practices which respect the air and coastal waters as well as improve their quality.
These facilities have a deduction in the total tax because of the investments made in the tax period in infrastructures and equipment designed to monitor, prevent and correct atmospheric and water pollution, after obtaining the corresponding certification proving the environmental suitability of the investment given by the Regional Government on Environment. This deduction is applied for EMAS-registered (25%) and ISO-certified (15%) organizations.
Resources needed
It requires a medium legislative effort due to it hasn’t references in EU Directives, although the process to adopt it’s almost simple. Each Public Administration will only have to define how to proceed according to their competencies.
Evidence of success
Organizations with a certified EMS have under control their environmental impact, with specific procedures, and make investments to improve environmental performance. Therefore, it seems that these organizations are less polluter than the rest, so it is the main reason to decrease taxes that must be paid by those organisations with a certified EMS.
Therefore, the direct benefits (quantifiable) for these organizations are the costs that they save in paying taxes.
Therefore, the direct benefits (quantifiable) for these organizations are the costs that they save in paying taxes.
Potential for learning or transfer
On the part of Public Administration, it requires a medium legislative effort due to it has not references in EU Directives, although the process to adopt it is almost simple. Each Public Administration will only have to define how to proceed according to their competencies.
On the hand of organisations, the costs required to adopt it is unclear since it's necessary to make investments for the control, prevention and correction of air or water pollution by operators. In addition, the scopes of IEA and EMS in order to can apply this discount. However, it good practice could be very welcome by the EMAS-registered or ISO-certified organizations due to their costs could be reduced. So, it would be a potential measure to increase the number of EMAS registrations.
On the hand of organisations, the costs required to adopt it is unclear since it's necessary to make investments for the control, prevention and correction of air or water pollution by operators. In addition, the scopes of IEA and EMS in order to can apply this discount. However, it good practice could be very welcome by the EMAS-registered or ISO-certified organizations due to their costs could be reduced. So, it would be a potential measure to increase the number of EMAS registrations.
Further information
Website
Good practice owner
Organisation
Regional Government of Andalucia
Spain
Andalucía
Contact
Departamento Ecogestión