Environmental issues related to climate change, air pollution, waste and water management are key concerns in the Autonomous Region of Andalusia, Spain. Greenhouse gas emissions directly contribute to the global threat of climate change and air pollution has significant localised impacts on human health and the environment. Water pollution increases water treatment costs and degrades water quality, which is particularly concerning as water scarcity becomes more severe with climate change. A notable share of waste is disposed of in landfills and the extraction of raw materials damages ecosystems and generates greenhouse gas emissions and air pollution.

Environmental concerns related to climate change, air pollution, waste and water management compel the Autonomous Region of Andalusia to make use of its extensive legal competences to implement policy measures to mitigate such negative environmental outcomes. The Environmental Tax Policy Review of Andalusia supports the government of Andalusia in developing plans for potential reforms to its environmentally relevant tax legal framework, with a view to improving regional environmental outcomes and strengthening the region’s contributions to national and global environmental performance. The report is the outcome of the project on “Technical support for an integral reform of the environmental tax legal framework of the Autonomous Region of Andalusia” funded by the European Union (EU) via the Technical Support Instrument, and implemented by the OECD, in cooperation with the European Commission.

The Environmental Tax Policy Review of Andalusia report supports the government of Andalusia in developing plans for potential reforms to its environmentally related tax legal framework, with a view to improving regional environmental outcomes and enhancing national and global environmental performance. The report is the outcome of a project on “Technical support for an integral reform of the environmental tax legal framework of the Autonomous Region of Andalusia” funded by the European Union (EU) viathe Technical Support Instrument (TSI), and implemented by the OECD, in cooperation with the European Commission.