El presente trabajo de investigaci?n analiza el impacto ambiental y econ?mico, que la Tasa Retributiva por vertimientos puntuales, puede tener para una industria. Primero, se contextualiz? la evoluci?n hist?rica de la tasa, a trav?s de los diferentes cambios que ha sufrido, a partir de los diferentes decretos y leyes que la reglamentan. Segundo, se analizaron los diferentes elementos financieros y ambientales establecidos en su f?rmula de c?lculo. Por ?ltimo, se ejemplific? el caso hipot?tico de una empresa de producci?n de caf? soluble, en el que se compar? su valor total a pagar por concepto de Tasa Retributiva sin la implementaci?n de ning?n sistema de reducci?n de carga contaminante; frente a dicho valor con la instalaci?n de uno de estos. Los principales resultados obtenidos fueron, la identificaci?n de los principales cambios hist?ricos de la tasa, as? como de los elementos que estructuran el instrumento; la identificaci?n del funcionamiento de la herramienta, y la cuantificaci?n de la rentabilidad econ?mica generada por esta para el caso de la industria de producci?n de caf? soluble, al momento de optar por la instalaci?n de un sistema de tratamiento de aguas residuales para reducir el pago de la tasa.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.