Constitutional restraints on the introduction of eco-taxes in Spain; the lack of political will at central level; powers of the autonomous regions and limitations. A review of ecological measures both within and outside the income tax regime — entering environmental liabilities in the balance sheet, deductions for mining enterprises, tax concessions for environmental investments, carbon taxes on motor fuels, Galician measures on sulphur and NOX emissions, excise tax on electricity, the taxation of other energy products, the taxation of vehicles, agricultural taxes, the taxation of solid waste, the taxation of water, and the taxation of specific assets.
European Energy and Environmental Law Review