The green local taxation systems

Greece

In Greece the local authorities manage very few taxes. The Greek local authorities manage a much wider range of tariffs/fees (up to 10 fees/tariffs) and other revenues (up to 5 other revenues). The Greek local authorities are entitled to define reductions or other modifications in most of such tariffs/fees and other fiscal revenues. It enables some room to promote the renewable energy sources, since the taxes, tariffs/fees and the other revenues charge sensitive sectors. More info

Albania

In Albania, even if the local authorities manage revenues from taxes, tariffs and fees as well as other revenues, the law establishes many limits, especially for the taxes. The municipalities can determine extra charges or reductions only in very few taxes. The tariffs and fees as well as other revenues managed by the local authorities offer some room to promote the renewable energy sources. More info.

Malta

Even if it is a common idea that Local Councils in Malta must gain more autonomy to function properly and must be based on the principle of subsidiarity, the Maltese local authorities do not manage any tax and the fees/tariffs collected by them are regulated by the central governments. Even if the context seems to leave no room for local authorities to create or modify tax or fees/tariffs, there are many opportunities to influence the national agenda and give more autonomy to the local authorities to promote renewable energy sources throughout local fiscal policies and/or to influence the national authorities to put in place fiscal policies to promote the renewable energy sources. More info.

Cyprus

There are two different types of local authorities in Cyprus: communities, mainlyin rural and touristic areas and municipalities in urban and touristic areas. Such local authorities manage taxes and fees, some of them are charged on sectors (such as building sector, waste management and other business, etc.) where it is possible to promote the renewable energy sources. Even if the national law establishes limits (for example, the maximum rate of the taxes), the local authorities can autonomously define some reductions or increases of the taxes and fees, according to the current national legislation. Such a context ensures enough room for local authorities to promote the renewable energy sources throughout their fiscal policies. More info.

Slovenia

In Slovenia, the local authorities manage revenues from taxes, tariffs and fees as well as other revenues. However, the local authorities are not entitled to modify all of them. The local authorities can determine extra charges, reductions or exemptions of the fees/tariffs autonomously. Otherwise, most of the taxes and other revenues are regulated by the State, limiting or excluding the possibility of reductions or other modifications.
Such context narrows the scope for local fiscal measures to promote renewable energy sources but does not precludes entirely the possibility of shaping the municipal tariffs/fees and some local taxes (such as the real estate tax) in order to promote the renewable energy sources. More info.

Spain

In Spain the local authorities have certain autonomy to define extra charges, reductions or exemptions in a wide range of taxes, tariffs/fees and other revenues. Many municipal taxes, tariffs/fees and other revenues affect very sensitive sectors (buildings, etc.), where it is possible to promote the renewable energy sources. Even if the central government regulates some municipal taxes, limiting the autonomy of the local authorities, most of the municipal taxes, the tariffs/fees and other revenues offer room to promote the renewable energy sources through local fiscal measures. More info.

Italy

In construction.

Croatia

The local authorities manage some local taxes and most of the local fees/tariffs and concessions, being entitled to define extra charges, reductions or exemptions to promote the renewable energy sources. Actually, in Croatia there are some examples of local policies to promote RES. Some local authorities’ signatories of the Covenant of Mayors (City of Zagreb, City of Koprivnica, City of Ogulin, City of Čakoves, City of Jastrebarsko etc.) established a reduction of the public utility charge by the City Council for new buildings in the household and commercial sector using renewable energy sources. More info.

Portugal

In Portugal, there are local authorities (municipalities) and the national authority (government), there are not any regional governments. In general, the administrative system is centralized and the local authorities have little autonomy to manage tax, tariffs/fees and other revenues. Some taxes (namely the IMI – Property tax) leaves some room to put in place fiscal measures to promote the renewable energy sources. Actually, if a real estate owner has the energy certificate of the property, he/she is enabled to obtain tax benefits in the IMI – Property tax. More info.