The European Union approved the Directive 2012/27/EU on energy efficiency and the Directive 2010/31/EU on the energy performance of buildings. Buildings account for 40 % of total energy consumption in the Union. Spanish Action Plan 2011-2020 is a strategic, comprehensive plan that affects all the consuming end-use sectors as well as the Energy Transformation Sector. On September 14, 2012, the Spanish Government approved the submission to Parliament of the Bill on tax measures for energy sustainability. A brief description of certain tax incentives that have not been created specifically for the renewable energies sector. These fiscal incentives could be applied to the building of the classrooms; 1.Tax-Free depreciation 2.Reduction of income from certain intangible assets. 3.Capital duty exemption. 4.Tax allowances on local taxes. The Saving Energy Classroom Tables help Professors, lectures, teachers and students help them to learn about heat, light, electricity, natural gas, and ways to make simple changes that can save valuable natural resources and money on their utility bills This paper is the result of the researches that the author is carrying out about “Taxation and Climate Change”, that is a National Investigation and Development Research (DER2010-14799) and the other research about “Study on the desirability and the possibility of extending the freedom of choice in education at the Community of Madrid through the implementation of private funding sources (EDUCACEU)REF USPBS-PI02/2011-UNESCO 5309-5802-5909
María Luisa Fernández de Soto Blass (Wed,) studied this question.