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Water 2018, 10(2), 226; doi:10.3390/w10020226

Analysis of Environmental Taxes to Finance Wastewater Treatment in Spain: An Opportunity for Regeneration?

Department of Economy, University of Jaén, 23071 Jaén, Spain
Department of Economics and Business, University of Almería, 04120 Almería, Spain
Solar Energy Research Centre (CIESOL), Joint Centre University of Almería-CIEMAT, 04120 Almería, Spain
Department of Chemical Engineering, University of Almería, 04120 Almería, Spain
Author to whom correspondence should be addressed.
Received: 25 January 2018 / Revised: 16 February 2018 / Accepted: 20 February 2018 / Published: 23 February 2018
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The treatment of wastewater, financed through environmental taxes, is key to the development of a sustainable economy. The objective of this study is to verify whether the tax loads on wastewater discharges applied in Spain are effective, allowing the costs of secondary and tertiary treatments to be financed. First, the revenues collected from taxes related to the discharge of wastewater in the different Spanish regions, which reach an average value of 0.72 €/m3, are analysed. Second, the costs of secondary wastewater treatment, prolonged aeration, activated sludge with nutrient removal, and activated sludge without nutrient removal are studied. Additionally, the costs of tertiary treatments, with environmental objectives and for reuse purposes, are considered. The analysis carried out reveals high heterogeneity in the amounts collected through taxes in the different Autonomous Communities. In some cases, these amounts do not cover the costs of the treatments. An urgent review is therefore required of the financing systems applied in order to secure a level of income that can cover all the exploitation and investment costs incurred. View Full-Text
Keywords: sanitation; depuration costs; depuration treatments; reuse; sanitary tax sanitation; depuration costs; depuration treatments; reuse; sanitary tax
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. (CC BY 4.0).

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Gallego Valero, L.; Moral Pajares, E.; Román Sánchez, I.M.; Sánchez Pérez, J.A. Analysis of Environmental Taxes to Finance Wastewater Treatment in Spain: An Opportunity for Regeneration? Water 2018, 10, 226.

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