Análisis del canon eólico de Galicia al hilo de las últimas resoluciones del Tribunal Superior de Justicia

Abstract

In 2009, Galicia enforced a landscape visual impact levy –tax on wind farms- to relieve the landscape pollution caused by the installation of aerogenerators.It can be said that this tax observes the Spanish Constitution regulations if the following premises are obeyed. First, there cannot exist tax duplicity between the regional tax on wind farms and other local taxes (art. LOFCA). Second, constitutional principles like generality, equality or legal certainty shall be observed. On a third place, there must exist a logic connection between the taxable event, the object of the tax and its calculation, and all of them must be directed to avoid the visual impact caused by the installation of aerogenerators. Finally, the money collected must be used to finance prevention andrepair of environmental damage produced in the affected local governments – those municipalities where the land farms are located -

DOI:http://dx.doi.org/10.15304/dereito.24.1.2294