Sustainable Tourism Law

THE TAXATION OF SUSTAINABLE TOURISM IN SPAIN 357 do not coincide with those of taxes already taxed by the State or allowed to local entities. And this is where much of the litigation lies in the Constitutional Court in this respect, which we will not analyse in this work. The autonomous taxes in Spain tend to pursue environmental purposes (the overwhelming majority) among those who aim for ecotourism purposes. There are also intentions to pursue the social protection of property (such as the tax on vacant dwellings in Catalonia), or other purposes that are difficult to classify in terms of their purposes (as is the case with regional taxes on customer deposits in credit institutions), without coming into effect, some are already trying to have a similar tax approved by the State later 50 and others consider its approval unconstitutional following the State’s actions 51 . Among all those that will be indicated below, we think that, along with the taxes on Catalan and Balearic tourist stays, taxes on large commercial establishments that are required in Catalonia, Asturias, and in the Region of Navarre 52 , have a marked ecotourism goal, or the Catalan Tax on the emission of nitrogen oxide produced by commercial aviation into the atmosphere. Next, we’ll indicate in detail the set of local taxes in effect for the year 2017 in the Autonomous Communities featuring a common regime, where it can be verified that the majority pursue, at least theoretically, environmentalist objectives, which can, in some way, affect ecotourism purposes 53 : Catalonia: Civil protection tax, Water tax, Tax on large commercial establishments, Fee on the controlled disposal of municipal waste, Fee on the incineration of municipal waste, Fee on the controlled deposition of construction waste, Fee on controlled deposition of industrial waste, Tax on stays in tourist establishments, Tax on the emission of nitrogen oxides into the atmosphere 50 This is the case of Extremadura, Andalusia and the Canary Islands. Regarding the Extremadura tax, the TC in Judgment 212/2012 has indicated its constitutionality. 51 The Tax on deposits of Valencia by STC 30/2015 has been declared unconstitutional, upon the approval of the regional tax subsequent to the state, which began on January 1, 2013, while the regional tax was approved by the Valencian Regional Government Law 5/2013, of December 23. For its part, the Generalitat of Catalonia considered that the state tax violated its fiscal autonomy, and therefore raised an appeal for unconstitutionality, giving the reason to the State for the STC of March 18, 2015. 52 It is understood that these large establishments cause a series of external issues. MAGADÁN DÍAZ, M. RIVAS GARCÍA, J.: Medio Ambiente y Fiscalidad Autonómica, op. cit., p. 83, cite some: increased circulation in their surroundings, congestion of communication networks, increased pollution, extra public investment for the adaptation and maintenance of the environment and access roads, and social and economic costs harmful to the environment. 53 Relationship that can be observed in the Electronic Book “Tributación Autonómica” http://www.minhafp . gob.es/Documentacion/Publico/PortalVarios/FinanciacionTerritorial/Autonomica/Cap%C3%ADtulo%20 III%20Tributaci%C3%B3n%20Auton%C3%B3mica%202017.pdf.