Discount of the 25% of the investment when the affected facilities have an EMS certified in accordance with EMAS Regulation or ISO14001 Standard.
Taxes are a fiscal burden that organisations have to pay for financing of the Public Administration. The amount of these taxes is established by sectoral legislation and it is generally calculated based on % of a particular value.
There are several fiscal tools promoted by the Public Administration to reduce the payment of these taxes or increase the return for investments made by the organizations oriented to pollution prevention and control. Therefore, it could reduce the payment of these taxes or increase the return for those facilities with a certified EMS.
It is a case of the In the Decree 509/2004 in Andalusia which regulates taxes on Gas Emissions to the Atmosphere & Discharges to Coastal Waters applicable to facilities affected by the IED.
These fees taxes the emissions to the atmosphere & discharges of certain substances generated in the production processes carried out in facilities located in Andalusia in order to promote practices which respect the air and coastal waters as well as improve their quality.
These facilities have a deduction in the total tax because of the investments made in the tax period in infrastructures and equipment designed to monitor, prevent and correct atmospheric and water pollution, after obtaining the corresponding certification proving the environmental suitability of the investment given by the Regional Government on Environment. This deduction is applied for EMAS-registered (25%) and ISO-certified (15%) organizations.

Resources needed

It requires a medium legislative effort due to it hasn’t references in EU Directives, although the process to adopt it’s almost simple. Each Public Administration will only have to define how to proceed according to their competencies.

Evidence of success

Organizations with a certified EMS have under control their environmental impact, with specific procedures, and make investments to improve environmental performance. Therefore, it seems that these organizations are less polluter than the rest, so it is the main reason to decrease taxes that must be paid by those organisations with a certified EMS.
Therefore, the direct benefits (quantifiable) for these organizations are the costs that they save in paying taxes.

Difficulties encountered

The main difficulties encountered are that the scopes of Integrated Environmental Authorizations (IEA) and Environmental Management Systems (EMAS or ISO) must be the same in order to can apply this discount and there is no traceability between data of EMAS and Inspections Unit.

Potential for learning or transfer

On the part of Public Administration, it requires a medium legislative effort due to it has not references in EU Directives, although the process to adopt it is almost simple. Each Public Administration will only have to define how to proceed according to their competencies.
On the hand of organisations, the costs required to adopt it is unclear since it's necessary to make investments for the control, prevention and correction of air or water pollution by operators. In addition, the scopes of IEA and EMS in order to can apply this discount. However, it good practice could be very welcome by the EMAS-registered or ISO-certified organizations due to their costs could be reduced. So, it would be a potential measure to increase the number of EMAS registrations.

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Project
Main institution
Regional Government of Andalucia
Location
Andalucía, Spain (España)
Start Date
October 2004
End Date
Ongoing

Contact

ENHANCE TEAM ANDALUCIA Please login to contact the author.