6. Other taxes

Income from the different figures from the four main figures 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: Financial Transaction Tax (for which €296 million was collected) and Digital Services Tax (€166 million). Without these new taxes, the increase in income would have been 17.6%. All figures increased their income in 2021, except for environmental taxes, affected by regulatory changes to partly offset the impact of rising energy prices.

In Non-Residents'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 purchases was noteworthy, which, after the strong contraction of 2020 due to the cessation of operations, recovered until the peak of history since the information was available. However, the rest of the withholdings (mainly derived from movable capital) and payments on account had a somewhat more timid advance, with more than 600 million below the level of income observed in 2019.

Environmental taxes, which include the figures in Chapter I and the Tax on Fluorinated Greenhouse Gases wind farm (Table 6,2) fell 3% in 2021, although the decrease is mainly due to the suspension of the electricity Production Value Tax in the third quarter of the year, which should have been paid in November. This tax is the main figure in the environmental sector and is therefore the one that determines the evolution of the whole. The aforementioned suspension had an estimated tax impact of 760 million euros (Table 1,5), so in the absence of the same, revenues would have increased by 47.4%, driven by the sharp rise in energy prices and also affected by the comparison with a level of income in 2020 that was the lowest since this tax figure came into force in 2013 (with the exception of the amount raised in 2019 also affected by the suspension of the Electricity Production Value Tax for two quarters). The sharp rise in wholesale prices in 2021 explains the extent of the estimated impact of the suspension of this tax, which doubles the average amount raised in a quarter under more stable price conditions. The income associated with the rest of the figures included in environmental taxation was also reduced compared to 2020.

Income from Foreign Traffic Tax (Table 6,3) increased by 17.6%, in line with the recovery observed in international trade. Meanwhile, in the Insurance Premium Tax (Table 6,4), the collection increased by 33 %, driven by the rate increase (from 6% to 8%) approved in the Budgets, and for which an impact valued at 476 million is estimated (Table 1,5). Without this rise, income would have increased by 2.2%.

Income from Fees and other income in Chapter III grew by 16.7% (Table 0), 15.2% on fees and 17.7% on other income. The collection increased in almost all Fees (Table 6,6), especially in the Telecommunications Rate, compared to 2020, which was less due to the realisation of refunds that had not been made in 2019. The Canon of occupation and use of the public domain, the Spanish National ID Card Issuance Rate and passports (affected by the closure of public offices in 2020) and the Radio Tax are also noteworthy. Conversely, consular fees were well below the average for recent years. Other income grew among its main components: Late payment interest, tax sanctions and surcharge, with the advance of sanctions being more intense, although the three figures exceeded the amounts raised in 2019.