6. Other taxes
The income from taxes other than the four main figures decreased by 9.9% in 2019, falling to 9,265 million (4.4% of total income).
The collection of the Non-Resident Income Tax in 2019 was 2,369 million, 11.1% below the income of 2018. In this way, the last phase of growth of this tax is interrupted (in the previous four years the average increase was greater than 17%). Withholdings and payments on account grew less than in 2018 (5.4% compared to 13.4%) due to the lower increase in dividends. Although the biggest difference with respect to last year was the behavior of the annual declaration, whose net quota was negative after two years of positive results. Refunds continued to grow (without reaching the pace of 2018), but the big change was in the gross income of the declaration, which in 2018 reached an exceptionally high level (862 million compared to the 538 million on average in 2017 and 2019).
The environmental taxes , which group together the environmental taxation of direct taxation and the Tax on Fluorinated Greenhouse Gases (Table 6.2), accounted for 1,100 million in revenue in 2019 (1,019 of the first and 81 of the seconds). The figure is much lower than that of 2018 (-44.5%) due to the strong negative impact of the regulatory changes that occurred in the Tax on the Value of Electricity Production and the Tax on Fluorinated Gases. Revenue from these taxes fell by 54.8% and 26.3%, respectively. In the first case, RDL 15/2018 temporarily suppressed the tax during the fourth quarter of 2018 and the first quarter of 2019, declarations that should have both been entered in 2019 (in accruals, the suppression affected 2018 and 2019, hence the big difference seen in Table 6.2 between accrual and cash). The loss of income is estimated at 762 million (Table 1.5). Even with them, the collection would not have reached that of 2018 (it would have remained 6.7% below), which is explained by the low amount of exchanges in the production market (the base of the tax) in those periods. In the case of the Tax on Fluorinated Gases, it was affected by the rate reduction that came into force in September 2018 and that had been approved in July with the Budgets of that year. Nor does the collection of this tax, once the loss of income (24 million) is added; Table 1.5), would have exceeded that of the previous year (-4.4%). Without any impact, therefore, environmental taxes would have still decreased, but only by 4.8%.
Within the indirect taxes, the other figures other than the two main ones with the highest income are the Tax on Common Foreign Traffic (Table 6.3) and the Tax on Insurance Premiums. Insurance (Table 6.4). In 2019, income from Common Foreign Traffic was 1,984 million, 4.1% more than in 2018, while income from the Insurance Premium Tax grew by 2.8%, one point less than in 2018, until closing a collection of 1,547 million.
Income from Fees and other income from Chapter III grew by 9.7% (Table 1.6), with disparate results in fees (+50.1%) and in other income (- 11.5%). The Rates (Table 6.6) increased thanks to the Canon for the use of continental waters for the production of electrical energy, with poor results in 2018 due to the drought of 2017 (the canon is settled annually following) and the Radioelectric Taxes (with an extraordinary income) and Telecommunications (due to the delay in making the returns). In the Other income of Chapter III all items decreased, but in particular, in relative terms, late payment interest (-22.4%).