ANEXO A. SITUACIÓN ACTUAL Y PROYECCIONES: ESCENARIO PNIEC 2023-2030

The document details Spain's energy taxation framework, highlighting specific tax reductions and exemptions for fossil fuels in agriculture, transport, and industry. It outlines the transition toward climate neutrality by 2050 through the prohibition of new hydrocarbon exploration and the promotion of renewable gases and energy efficiency programs funded via the Recovery, Transformation and Resilience Plan.

• Spain utilizes the Hydrocarbons Tax and the Special Tax on Coal to incorporate social costs of consumption into product prices, serving as an economic policy instrument for environmental protection.
• Specific reduced tax rates are applied to LPG for non-fuel uses, natural gas for non-fuel uses or stationary engines, and kerosene for non-fuel uses.
• Under Law 7/2021 on climate change and energy transition, Spain has prohibited the granting of new authorizations for hydrocarbon exploration, research permits, and exploitation concessions across the national territory, including the exclusive economic zone and continental shelf.
• The Spanish government is promoting the penetration of renewable gases, such as biogas, biomethane, and hydrogen, and establishing supply targets for biofuels and non-biological renewable fuels for heavy road, air, and maritime transport.
• Measures to reduce fossil fuel dependence include energy efficiency programs for buildings (PAREER-II and PREE), the MOVES plans for transport, and support for self-consumption and storage funded by the Recovery, Transformation and Resilience Plan.

APA

International Institute for Sustainable Development (n.d.). ANEXO A. SITUACIÓN ACTUAL Y PROYECCIONES: ESCENARIO PNIEC 2023-2030. https://www.iisd.org/system/files/2025-11/inventory-subsidios-energeticos-espana-2023.pdf

Chicago

International Institute for Sustainable Development. ANEXO A. SITUACIÓN ACTUAL Y PROYECCIONES: ESCENARIO PNIEC 2023-2030. n.d. https://www.iisd.org/system/files/2025-11/inventory-subsidios-energeticos-espana-2023.pdf.

Wikipedia

{{cite report |author=International Institute for Sustainable Development |title=ANEXO A. SITUACIÓN ACTUAL Y PROYECCIONES: ESCENARIO PNIEC 2023-2030 |url=https://www.iisd.org/system/files/2025-11/inventory-subsidios-energeticos-espana-2023.pdf |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{internationalinstituteforsustainabledevelopmentndanexo, author = {{International Institute for Sustainable Development}}, title = {{ANEXO A. SITUACIÓN ACTUAL Y PROYECCIONES: ESCENARIO PNIEC 2023-2030}}, institution = {International Institute for Sustainable Development}, url = {https://www.iisd.org/system/files/2025-11/inventory-subsidios-energeticos-espana-2023.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }