Impacto económico de la aplicación de incentivos fiscales para la financiación de inversiones medioambientales

Myriam Quintero Hernández; Carmen Inés Ruiz de la Rosa; Javier Dóniz Páez

doi:10.25145/j.pasos.2026.24.002

Autores

Myriam Quintero Hernández Universidad de La Laguna https://orcid.org/0009-0008-7724-7278
Carmen Inés Ruiz de la Rosa Departamento de Economía, Contabilidad y Finanzas. Universidad de La Laguna https://orcid.org/0000-0002-3457-7284
Javier Dóniz Páez https://orcid.org/0000-0002-7789-7720

DOI:

https://doi.org/10.25145/j.pasos.2026.24.002

Palavras-chave:

Turismo, hotéis, economia fiscal, gestão ambiental

Resumo

A atividade turística impulsiona o desenvolvimento económico, mas pode comprometer a sustentabilidade ambiental. Por isso, empresas do setor devem adotar políticas de gestão ambiental responsável, embora o financiamento desses investimentos seja desafiador. Incentivos fiscais surgem como mecanismos alternativos, reduzindo a carga tributária e facilitando projetos sustentáveis. Este estudo avalia o impacto económico desses incentivos no setor turístico, com foco no Hotel Tigaiga (Tenerife, Canárias, Espanha). A análise abrangeu declarações ambientais e contas anuais depositadas no Registo Mercantil entre 2010 e 2022, investigando em que medida os incentivos fiscais financiaram os principais investimentos ambientais do estabelecimento. Os resultados mostram que, embora tenham proporcionado alívio financeiro relevante, o efeito dos incentivos sobre a rentabilidade dos investimentos foi desigual e nem sempre maximizado. Destaca-se, portanto, a importância de um planejamento fiscal estratégico e de esquemas de incentivo mais acessíveis e eficazes para o setor hoteleiro. Esses achados são alinhados com estudos prévios sobre o papel dos incentivos fiscais na promoção da sustentabilidade turística.

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