18 November 2025

Environmental Accounts: Environmental Taxes Account

Preview 2024

Main results

  • Environmental taxes have reached 26,830 million euros in 2024, an 8.9% more than the previous year. They accounted for 7.0% of total taxes in the Spanish economy, one tenth more than in 2023.
  • Households paid 10,813 million euros, 9.0% more than in 2023.

Environmental taxes amounted to 26,830 million euros in 2024, an increase of 8.9% compared to the previous year.

In terms of total taxes in the Spanish economy, environmental taxes accounted for 7.0%, as compared with 6.9% in 2023.

Environmental taxes

Millions of euros

According to the classification of the system of national accounts, Taxes on products excluding VAT totalled 18,620 million euros, 15.1% more than the previous year. On the other hand, Other taxes on production reached 6.378 million (4.2% less than in 2023) and Other current environmental taxes 1.832 million (1.8% more).

Environmental taxes accounted for 39.5% of total taxes on products, excluding VAT. In turn, Other current taxes with and environmental purpose accounted for 34.0% of the total, and Taxes on environmental production accounted for 23.5%.

Environmental taxes by type of tax. Year 2024

Millions of euros 

Environmental taxes are grouped into three categories: Taxes on energy (which in 2024 accounted for 79.5% of the total), Taxes on transport (12.0%) and Taxes on pollution and resources (8.5%).

Energy taxes increased by 10.0% compared to 2023, pollution and resource taxes by 6.2% and transport taxes by 3.7%.

Environmental taxes by environmental type and nature. Year 2024 and 2023

Millions of euros

Within taxes on products, taxes on energy reached 16,987 million euros, 16.1% more than in the previous year.

Results by activity branch and households

Households paid 40.3% of the total of environmental taxes in 2024. By type, they were responsible for 72.4% of Taxes on transport and 39.7% of Taxes on energy.

For their part, activity branches paid 59.7% of the total of environmental taxes. By type, they were responsible for 99.0% of Taxes on pollution and resources and 60.3% of Taxes on energy. 

The sectors that paid the most environmental taxes in 2024 were Manufacturing industry (20.1% of the total) and Electricity, gas, steam and water supply (15.1%).

On the other hand, those that paid the least were Extractive Industries and Agriculture, livestock, forestry and fishing (with 0.5% and 1.0% of the total, respectively).

Environmental taxes by activity branches and households. Year 2024

Millions of euros

Data revisions and updates

The data published today is provisional and will be revised when next year's data is released. All results of this operation are available on INEbase.

Methodological note

The objective of the Environmental Accounts (EA) is to integrate environmental information into the central system of National Accounts in a coherent way. They include a set of satellite accounts, which are transmitted annually, compiled using the accounting formats applicable to the different sectoral and territorial areas, with a major presence of physical data. They display the interactions among the economy, households and environmental factors.

The Environmental tax account presents the breakdown, by branch of activity and household sector as final consumers, of those taxes whose taxable base consists of a physical unit (or similar) of some material that has a proven and specific negative impact on the environment.

More information on the methodology and the standardised methodological report

INE statistics are produced in accordance with the Code of Good Practice for European Statistics. More information on Quality at INE and the Code of Best Practices.

For further information see Inicio INEbase Official INE account on @es_ine
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