**9. Acknowledgments**

This paper was supported by the Spanish MICINN project ENE2010-15509 and co-financed by FEDER, by the Centre for Development Cooperation of the Universitat Politècnica de Catalunya - Barcelona Tech (UPC), by the Agència Catalana de Cooperació al Desenvolupamentand (ACCD) and by the Agencia Española de Cooperación Internacional para el Desarrollo (AECID).

**6** 

*Spain* 

**The Eu-27 Case** 

*University of Seville,* 

Rocío Román and Rocío Yñiguez

José M. Cansino\*, María del P. Pablo-Romero,

**Taxes Incentives to Promote Res Deployment:** 

The share of renewable energy source (RES) in gross final energy consumption was 10.3% in the European Union (EU-27) in 2008; the remaining 89.7% was covered through the use of conventional fuels such as natural gas or oil products (Eurostat, 2010). The renewable energy share in gross final energy consumption was used for the production of heat (5.5%),

Deployment of RES contributes to two of the four targets of the EU-27 energy strategy: the need to reduce primary energy dependency and the stress of demand on primary energy resources. In addition, the Green House Gas (GHG) abatement due to a more intensive use of RES contributes to improve the EU-27's target related to climate change, this being the

From a legal point of view, The Green Paper (EC 1996), which was the first attempt of establishing a common policy on renewable energies in the European Union, settled down the goal of duplicating the contribution of RES in the gross domestic consumption in 15 years. From the year 1996 until the present, the European Union has developed an intense

An important step forward the construction of the Community framework about harmonized fiscal treatment was the passing of the Directive (EC, 2003/96), that restructures

In order to improve on energy efficiency, the most important EU policies for the households sector are the EPBD (EP&C, 2010), "The Energy Services Directive (ESD)" (EP&C, 2006) and

The renewable energy Directive 2009/28/EC covers renewable energy use in three

2. Gross final consumption of energy from renewable sources for heating and cooling (H

IEA (2009) has recently pointed out that part of renewable energies growth is due to strong policy support. Therefore, policy measures to promote RES are becoming an interesting

the community regime about taxation over energy products and electricity.

1. Gross final consumption of electricity from renewable energy sources;

3. Final consumption of energy from renewable sources in transport.

**1. Introduction** 

electricity (4%) and transport fuels (0.8%).

ruling activity around the promotion of RES.

"The Eco-design Directive" (EP&C, 2009).

sectors:

& C); and

issue in its deployment.

fourth target in its energy strategy.
