Environmental Tax Policy Review of Andalusia

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EU Funded Note

The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.


Legal stocktake: GHG emissions and air pollution

In Andalusia, greenhouse gas (GHG) emissions increased from 42 015 kt CO2 eq. in 1990 to 54 416 kt CO2 eq. in 2019 (Instituto de Estadistica y Cartografia de Andalucia, 2020[1]). Hydrocarbons still represent the largest share in the energy mix of Andalusia compared to Spain and EU average, especially driven by the transport sector (Junta de Andalucia, 2020[2]). In 2020, transport represented 41.3% of CO2 emissions (41.2% in 2019), the largest emitters, followed by generation (25.6% vs 31.1% in 2019) and industry (12.8% vs 11.8% in 2019) () (Agencia Andaluza de la Energia, 2020[3]). The year 2020 is an outlier because of the COVID-19 pandemic. Andalusia has a high potential for renewable energy as there is a high availability of renewable energy sources, which is judged capable of meeting the energy demand of the autonomous community (Junta de Andalucia, 2020[2]). The gross electricity production of renewables as compared to final electricity consumption sharply grew from 7.2% in 2005 to 44.6% in 2020 (Instituto de Estadistica y Cartografia de Andalucia, 2020[1]). Regarding the transport sector, the number of vehicles per 100 inhabitants increased from around 64 in 2010 to 71 in 2020, of which 0.57 per thousand vehicles were electric, hybrid or used biofuels in 2020 (Instituto de Estadistica y Cartografia de Andalucia, 2020[1]).




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