6. Other taxes

The revenues of figures other than the four main amounted to 9,985 million in 2021, 23.4% more than in 2020. Part of this increase is due to the incorporation of new figures: the Financial Transactions Tax (which raised 296 million) and the Digital Services Tax (another 166 million). Without these new taxes, revenue growth would have been 17.6%. All figures increased their revenues in 2021, except for environmental taxes, which were affected by regulatory changes to partially offset the impact of rising energy prices.

In the Non-Resident Income Tax the collection in 2021 stood at 1,828 million, which represented an increase of 20.9%, insufficient to recover the level reached in 2019 ( Table 6.1 ). In 2021, the increase in withholdings on property acquisitions stands out, which, after the sharp contraction in 2020 due to the halt in operations, have rebounded to reach an all-time high since information has been available. However, the rest of the withholdings (derived mainly from capital assets) and payments on account had a rather more timid advance, remaining more than 600 million below the level of income observed in 2019.

The environmental taxes , which include the figures in Chapter I and the Tax on Fluorinated Greenhouse Gases ( Table 6.2 ), fell by 3% in 2021, although the decline is mainly due to the suspension of the Tax on the Value of the Production of Electrical Energy in the third quarter of the year, which should have been paid in November. This tax is the main element of the environmental tax and is, therefore, the one that determines the evolution of the whole. The aforementioned suspension had an estimated impact on tax revenue of 760 million euros ( Table 1.5 ), so in its absence, revenue would have grown by 47.4%, driven by the sharp rise in energy prices and also affected by the comparison with a level of revenue in 2020 that was the lowest since this tax figure came into force in 2013 (with the exception of what was collected in 2019, also affected by the suspension of the Tax on the Value of the Production of Electrical Energy for two quarters). The sharp rise in wholesale market prices in 2021 explains the extent of the estimated impact of the suspension of this tax, which doubles the average amount collected in a quarter under more stable price conditions. Revenues associated with other items included in environmental taxation also decreased compared to 2020.

Revenue from the Foreign Trade Tax ( Table 6.3 ) increased by 17.6%, in line with the recovery observed in international trade. For its part, in the Tax on Insurance Premiums ( Table 6.4 ), revenue increased by 33%, driven by the rate increase (from 6% to 8%) approved in the Budget, and for which an impact valued at 476 million is estimated ( Table 1.5 ). Without this increase, revenues would have increased by 2.2%.

Revenue from Fees and other revenues of Chapter III grew by 16.7% ( Table 0 ), by 15.2% from fees and by 17.7% from other revenues. Collection increased in almost all Rates ( Table 6.6 ), especially in the Telecommunications Rate, when compared to a 2020 amount that was reduced by the realization of refunds that had not been made in 2019. Also notable are the Fee for the occupation and use of the public domain, the Fee for the Issuance of DNI and Passports (affected by the closure of public offices in 2020) and the Radioelectric Fee. In contrast, revenue from consular fees was well below the average of recent years. The growth of Other income was distributed among its main components: late payment interest, tax penalties and enforcement surcharge, with the increase in penalties being more intense, although in all three figures the amounts collected in 2019 were exceeded.