Vivienda y medio ambiente: bonificaciones en la cuota de los impuestos locales

This paper examines the possibilities that the Local Treasury Law offers municipalities so that they can establish and regulate in their tax ordinances environmental bonuses applicable to housing in the amount of local taxes, in order to encourage promotion, urbanization, construction, transmission, rehabilitation and use of sustainable housing. This analysis is carried out taking into account the bonuses to encourage the installation in homes of systems for the thermal or electrical use of solar energy and charging points for electric vehicles, as well as other bonuses that can be included in their budgets in fact more generic environmental elements in the house ​
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