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Fiscal Year 2020

6. Other taxes

The income of figures other than the four main amounted to 8,095 million in 2020, 12.6% less than in 2019. The income figure represented 4.2% of the total collection, the lowest percentage since 2008. Except for environmental taxes and the Inheritance and Donation Tax (other income from Chapter I), both cases affected by regulatory or management changes in 2019, the rest of the taxes saw their income decrease in 2020.

In the Non-Resident Income Tax income in 2020 decreased to 1,511 million, the lowest collection since 2014 (Table 6.1). The drop compared to the previous year was 36.2%. Already in 2019, income had decreased after the streak of strong growth that the tax experienced in previous years (between 2015 and 2018 the increase was, on average, more than 17%), but the general situation in 2020 meant that, together with the trends that came from the previous year, the fall would intensify extraordinarily. This happened in the withholdings in property acquisition (harmed by the stoppage of operations) and in the annual settlements, which in 2019 already had a negative net result and in 2020 it became even more negative. The rest of the withholdings, derived mainly from movable capital (and, therefore, closely linked to the distribution of dividends), which in 2019 had only suffered a slight moderation, in 2020 lost more than 30%.

environmental taxes , which include the figures in Chapter I and the Tax on Fluorinated Greenhouse Gases (Table 6.2), increased by 37.1% in 2020, although exclusively due to the comparison with the year 2019 in which income was reduced due to the changes brought about by RDL 15/2018. With greater perspective, and removing the year 2019, the 2020 income figure was the lowest since these taxes went into effect in 2013. In the figures in chapter I, the most important is the Tax on the Value of the Production of Electric Energy, which was the one affected in 2019 by the regulatory changes. RDL 15/2018 temporarily eliminated this tax in the fourth quarter of 2018 and the first quarter of 2019, both quarters that should have been entered in 2019. Starting in the second quarter of that year, the tax was collected again. Consequently, the comparison leads to strong growth in 2020 (59.7%). The income obtained (1,146 million) was, however, very far from what the tax collection has traditionally been (close to 1,500 million). The decline that the wholesale market prices had been reflecting in 2019, exacerbated by the initial confinement and the subsequent moderation of activity and consumption, and which only ceased in the last part of the year, is the main explanation for the low collection of the year . For its part, revenue from the Fluorinated Gas Tax was also lower than in 2019 (-16.7%). It was the third consecutive year with a decline in income. In 2019 the fall was justified by the rate reduction, but in 2020 it can only be attributed to the situation generated by the pandemic.

As for other figures other than the two main ones in Chapter II of indirect taxation, the most relevant are the Taxes on Foreign Traffic (Table 6.3) and the Tax on Insurance Premiums (Table 6.4). In the first case, income in 2020 decreased by 16.2%, consistent with the drastic reduction suffered by international trade. In the case of the Insurance Premium Tax, income remained practically the same as in 2019 (1,543 million in 2020 compared to the previous 1,547, 0.3% less). Throughout the year the general situation also suffered, but in the last two months, given the rate increase for 2021 approved in the Budgets, there was an advance of operations that improved the overall results of the year.

Income from Fees and other income from Chapter III fell by 21.2% (Table 0). By components, the decrease was 33.3% in taxes and 10.5% in other income. The drop in Rates (Table 6.6) basically had two causes: the lower production of electrical energy of hydraulic origin and management problems, some of them a consequence of the measures taken to combat the pandemic. The first of the causes affected the Canon due to the use of continental waters for the production of electrical energy and meant that income decreased by 51.2% compared to 2019, a year in which collection set a record. The second cause influenced at different rates; in particular, to the Radioelectric Tax (which was entered a few months late so that some 20 million were collected in 2021), to the Issuance Tax for DNI and passports (affected by the closure of public offices) and to the Tax of Telecommunications (in this case for making returns that had not been made in 2019). The Other income could also be affected by the closure of offices and the paralysis of the procedures that were decreed in the first moments of the crisis, although in 2019 there was already a drop in these income of a similar order to that observed in 2020.