Análisis jurídico-económico sobre el incentivo fiscal aplicable a los vehículos «ecológicos» en el IVTMel caso de Castilla y León y sus principales municipios

  1. NÁÑEZ ALONSO, Sergio Luis
  2. HERNÁNDEZ SÁNCHEZ, Álvaro
Journal:
Revista jurídica de Castilla y León

ISSN: 1696-6759

Year of publication: 2022

Issue: 56

Pages: 143-191

Type: Article

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More publications in: Revista jurídica de Castilla y León

Abstract

This article analyzes the tax incentives in favor of green vehicles (electric, hybridization, as well as CNG, LNG or LPG) in the IVTM existing in the main municipalities and provincial capitals of Castilla y León. A qualitative and quantitative analysis was carried out, starting from 54 municipalities, and the final analysis was carried out on 30 of them. The results show a great disparity in the treatment of the low polluting vehicle in terms of tax incentive. This situation is caused by the initial quota, which can be modulated by the corresponding municipality, the percentage of the bonus granted and its duration. The tax incentive per se, although it can help the citizen in making the decision to purchase a vehicle, does not represent a high percentage of the purchase price, so that the tax savings should be complemented with other types of incentives if institutions wants to bet on sustainability

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