Sustainable Tourism Law

THE TAXATION OF SUSTAINABLE TOURISM IN SPAIN 359 the minimum quotas of the Tax on Economic Activities. Valencia: Sanitation tax, Tax on activities that affect the environment, and the Tax on waste disposal in landfills. Aragón: Tax on water pollution; Environmental tax on the emission of pollutants into the atmosphere;Environmental taxon large commercial areas;Environmental tax on certain uses and uses of bottled water; Environmental tax on high voltage electric power transport facilities; Environmental tax on cable transportation facilities (suspended application), Tax on certain activities that affect the environment, and the Wind Fee. Canary Islands: Spillage tax, Special tax on oil-derived fuels, Tobacco Tax, Tax on the environmental impact caused by certain activities (suspended application), and Tax on customer deposits in credit institutions (without effect). Extremadura: Sanitation tax, Tax on hunting, Tax on facilities that affect the environment, Tax on deposits of credit institutions (without effect), and the Tax on waste disposal in landfills. Balearic Islands: Tax on the prizes of the game of bingo, Fee of water sanitation and the Tax on tourist stays. Community of Madrid: Wastewater treatment fee, Tax on the installation of machines in authorized catering establishments, Tax on the deposit of waste and the Surcharge on the Tax on Economic Activities. Castilla y León: Tax on the environmental impact caused by certain uses of water in dams, by wind farms and high-voltage electric power transmission facilities, and the Tax on the disposal of waste in landfills.

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