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Fiscal year 2018

6. Other taxes

In 2018 tax revenues from figures other than the four main amounted to 10,284 million, with an increase of 4.8% compared to the previous year (in 2017 the growth was 3.9 %).

The Non-Resident Income Tax closed the year with total revenue of 2,665 million, 17.2% more than in 2017. With this, there are now four years in which annual growth exceeds 15%, which has allowed part of the weight that this figure had years ago to be recovered (in 2018 these income represented 1.3% of total income taxes, compared to the 1.6 that they reached in 2009 and 2010). Three quarters of the growth were a consequence of the increase in withholdings and payments on account, growth linked to the positive evolution of dividends and other capital income. The rest of the growth came from the annual declaration, the balance of which returned to positive in 2018.

The environmental taxes , which include the environmental taxation of direct taxation and the Tax on Fluorinated Gases of indirect taxation, amounted to a total of 1,981 million (1,872 direct and 110 indirect ), 2.8% more than in 2017. Within these figures, the one that contributes the most income is the Tax on the Value of Electrical Production. In 2018 its income amounted to 1,586 million, with an increase of 5% compared to 2017. It must be remembered that the evolution of these incomes is irregular as it depends on the price of electricity production in wholesale markets and in some years this has meant sharp falls and subsequent recoveries. Except for the year of implementation and 2016 (with an exceptional decrease in prices), the average collection stands at 1,540 million, a figure close to that registered this year. To highlight in 2018 is the considerable difference observed between the tax accrued and income. The reason is the elimination of the tax in the fourth quarter of 2018 and the first of 2019 within the measures contained in RDL 15/2018, urgent measures for the energy transition and consumer protection. The tax accrued in the fourth quarter would have been paid in 2019, so it did not affect the collection of 2018, although it did affect the measure of income in terms of accrual.

In Chapter II of indirect taxes, the other figures different from VAT and Special Taxes with the greatest weight in income are the Common Foreign Traffic Tax (Table 6.3) and the Tax on Insurance Premiums (Table 6.4). The former's revenues in 2018 decreased by 1.1% to 1,906 million. The evolution is consistent with the slowdown observed in imports (Table 1.1). In the Tax on Insurance Premiums, collection of 1,504 million was achieved, 3.8% above the income of 2017. Also in this case, as in others that have been seen throughout the report, the last four years of continued growth have led this tax to exceed the maximum previously recorded, specifically in 2008.

Collection from Fees and other income from Chapter III decreased slightly (0.3%) (Table 1.6), although the result is the product of two very different behaviors that almost compensated each other: Rates were reduced by 11% (84 million less than in 2017), while other income increased by 6.4% (78 million more). The reason for the decrease in rates (Table 6.5) was the drop in income from the Canon for the use of continental waters for the production of electrical energy (-43.9%, 86 million), affected by the drought of 2017 ( year that was settled in 2018) and despite the increase in the rate that came into effect in 2018. As for other revenues, they recovered minimally from the drop they recorded in 2017 after the maximum achieved in 2016, but, in any case, the importance of these revenues within the overall collection still remained below their levels in 2018. historical percentages.