Algunas propuestas de reforma al actual régimen económico-financiero de la utilización del dominio público hidráulico

  1. Ginés Parra Ruiz 1
  1. 1 Universidad de Sevilla
    info

    Universidad de Sevilla

    Sevilla, España

    ROR https://ror.org/03yxnpp24

Journal:
Carta tributaria. Revista de opinión

ISSN: 2443-9843

Year of publication: 2022

Issue: 89-90

Type: Article

More publications in: Carta tributaria. Revista de opinión

Abstract

The general note of state taxes that currently recover the cost of existing infrastructures is that they exclusively tax the beneficiaries of services related to water for the use and operation of the infrastructures necessary to provide said service; however, we are all the beneficiaries. Cost recovery must be carried out without endangering the economic viability of certain relevant and job-creating activities, taking into account people's right to water and at an affordable price that should in no case endanger social harmony. The global objective of the European hydraulic policy consists of determining an efficient use of the resource in social, economic and environmental terms. All this has an added cost with an indirect impact on the population that exceeds the rate figure and brings it closer to the tax.