Resumen

This research paper analyzes the environmental and economic impact, which the Retributive rate by punctual dumping’s, can have for an industry. First, the historical evolution of the rate was contextualized, through the different changes it has undergone, based on the different decrees and laws that regulate it. Second, the different financial and environmental elements set out in its calculation formula were analyzed. Finally, the hypothetical case of a soluble coffee production company was exemplified, in which its total value to be paid for Retributive Rate was compared without the implementation of any polluting load reduction system; versus that value with the installation of one of these. The main results obtained were the identification of the main historical changes in the fee, as well as the elements that structure the instrument; identification of the operation of the tool, and the quantification of the economic profitability generated by the tool for the case of the soluble coffee production industry, when opting for the installation of a wastewater treatment system to reduce the payment of the fee.