energy-subsidies-inventory-spain-2023-d3e4eb3a4c6a1951.pdf

The document outlines Spain's energy taxation system, primarily governed by the Hydrocarbon Tax (IEH) and the Special Tax on Coal, which are aligned with EU Directive 2003/96/EC. It details various tax subsidies, including reduced rates and exemptions for diesel in agriculture, professional transport, and aviation. To transition away from fossil fuels, Spain has implemented Law 7/2021, which prohibits new hydrocarbon exploration and mandates that new tax benefits for fossil fuels be justified by social or economic interest. The report also lists support mechanisms for renewables, such as the Recovery, Transformation and Resilience Plan and the PERTE ERHA, aimed at promoting green hydrogen, storage, and energy efficiency.

• Spain utilizes the Hydrocarbon Tax (IEH) and the Special Tax on Coal to raise revenue and incorporate the social costs of fossil fuel consumption into market prices, adhering to EU Council Directive 2003/96/EC.
• The Spanish government provides specific tax subsidies for hydrocarbons, including reduced rates for diesel used in agricultural vehicles and stationary engines, as well as exemptions for air navigation (excluding private recreational flights) and rail transport.
• Under Law 7/2021 on climate change and energy transition, Spain has banned the granting of new hydrocarbon exploration authorizations, research permits, or exploitation concessions across its national territory, including the continental shelf and exclusive economic zone.
• Spain is implementing measures to replace fossil fuels with renewable alternatives, including the promotion of biogas, biomethane, and hydrogen, and providing aid for self-consumption and energy renovation through the Recovery, Transformation and Resilience Plan and the PERTE ERHA.

APA

International Institute for Sustainable Development (n.d.). energy-subsidies-inventory-spain-2023-d3e4eb3a4c6a1951.pdf. https://www.iisd.org/system/files/2025-11/energy-subsidies-inventory-spain-2023.pdf

Chicago

International Institute for Sustainable Development. energy-subsidies-inventory-spain-2023-d3e4eb3a4c6a1951.pdf. n.d. https://www.iisd.org/system/files/2025-11/energy-subsidies-inventory-spain-2023.pdf.

Wikipedia

{{cite report |author=International Institute for Sustainable Development |title=energy-subsidies-inventory-spain-2023-d3e4eb3a4c6a1951.pdf |url=https://www.iisd.org/system/files/2025-11/energy-subsidies-inventory-spain-2023.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{internationalinstituteforsustainabledevelopmentndenergysubsidiesinventoryspain2023d3e4eb3a4c6a1951pdf, author = {{International Institute for Sustainable Development}}, title = {{energy-subsidies-inventory-spain-2023-d3e4eb3a4c6a1951.pdf}}, institution = {International Institute for Sustainable Development}, url = {https://www.iisd.org/system/files/2025-11/energy-subsidies-inventory-spain-2023.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }