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Fiscal year 2018

6. Other taxes

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

Non-Residents'Income Tax closed the year with a total income of 2,665 million, 17.2% more than in 2017. This is now four years when annual growth exceeds 15%, which has allowed part of the the weight of this figure was years ago (in 2018 these revenues resulted in 1.3% of the total tax revenues, compared to 1.6 that they represented in 2009 and 2010). Three quarters of growth were the result of increased 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 tax return, the balance of which was again positive in 2018.

Environmental taxes, including environmental taxation of direct tax and indirect tax on Fluorinated Gas, totaled a total of 1,981 million (1,872 direct and 110 indirect taxes), 2.8% more than in 2017. The figures that most income provides include the Tax on the Value of Electricity Production. In 2018, its income amounted to €, up 1,586% on 5. 2017 It should be recalled that the evolution of these revenues is irregular as it depends on the price of electricity production in wholesale markets and this has resulted in some years of sharp falls and subsequent recoveries. Except for the year of implementation and 2016 (with an exceptional price drop), the average revenue is 1,540 million, which is close to the figure recorded this year. Noteworthy in 2018 is the considerable difference between the tax accrued and the 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, of urgent measures for the energy transition and consumer protection. The tax accrued in the fourth quarter had been paid in 2019, and therefore did not affect the 2018 collection, although it did to the extent of income in terms of accrual.

In Chapter II of indirect taxes, the other figures other than VAT and Excise Duties with the greatest weight in income are Common Foreign Traffic Tax (Table 6,3) and Insurance Premium Tax (Table 6,4). The first's income in 2018 decreased by 1.1% to 1,906 million. The evolution is consistent with the deceleration observed in imports (Table 1,1). In the Insurance Premium Tax, a collection of 1,504 million euros was reached, 3.8% above the 2017 revenue. Also in this case, as in others that have been seen throughout the report, the last four years of continuous growth have led to this tax to exceed the maximum previously recorded, specifically in 2008.

The collection of Fees and other income from Chapter III decreased slightly (0.3%) (Table 1,6), although the result is a product of two very different behaviors that are almost compensated by each other: The rates fell by 11% (84 million less than in 2017), while the other income increased by 6.4% (78 million more). The reason for the drop in fees (Table 6,5) was the drop in revenue from the Canon due to the use of continental waters to electricity production (- 43.9%, 86 million), affected by the drought in 2017 (a year that was settled in 2018) and despite the increase in the rate that came into force in 2018. As for the other income, it recovered at a minimum from the drop recorded in 2017 after the peak achieved in 2016, but in any case, the importance of these revenues within the collection as a whole remained below their historical percentages in 2018.