The report was commissioned by the Land and Sustainability Department, and develops several possible fiscal measures to be implemented by the Generalitat de Catalunya (Catalan government), although some national measure are also mentioned.

The report contains a series of proposals to introduce changes to promote land stewardship and conservation of natural heritage in the IRPF (Personal Income Tax), in the tax on Inheritance and Donations, in the Property Transfer Tax and in the Corporate Income Tax. Moreover, it is also proposed to create a mechanism to allow the donation of land properties of ecological value in payment of tax debts and a new tax on certain activities in undeveloped land.

For each of the proposals there is a description of the current situation, the description of the proposal, a draft of legislative proposal and a memory.


ENT environment & management




Generalitat de Catalunya