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6. Other taxes

The income of the 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 (for which 296 million were collected) and the Digital Services Tax (another 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 partially offset the impact of rising energy prices.

In the Non-Resident Income Tax 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 acquisition stands out, which, after the strong contraction in 2020 due to the stoppage of operations, rebounded to reach the historical maximum since information was available. However, the rest of the withholdings (derived mainly from movable capital) and payments on account had a much 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 decrease is mainly due to the suspension of the Tax on the Value of Electrical Energy Production in the third quarter of the year, which should have been paid in November. This tax is the main figure within environmental taxes and is, therefore, what determines the evolution of the whole. The aforementioned suspension had an estimated collection impact of 760 million euros ( Table 1.5 ), so in its absence, revenues would have grown by 47.4%, driven by the intense rebound in energy prices and also affected by the comparison with a level of income in 2020 that was the lowest since the entry into force of this tax figure in 2013 (with the exception of what was collected in 2019 also affected by the suspension of the Tax on the Value of Electrical Energy Production for two quarters). The intense rebound 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. The income associated with the rest of the figures included in environmental taxation also decreased compared to 2020.

Revenue from the Foreign Traffic 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 ), collection increased by 33%, driven by the increase in rates (from 6% to 8%) approved in the Budgets, and for which an impact valued at 476 million is estimated ( Table 1.5 ). Without this increase, revenue would have increased by 2.2%.

Income from Fees and other income from Chapter III grew by 16.7% ( Table 0 ), fees by 15.2% and 17.7% other income. Collection increased in almost all Rates ( Table 6.6 ), especially in the Telecommunications Rate, when compared to an amount in 2020 that was reduced by the making of returns that had not been made in 2019. Also noteworthy are the Fee for occupation and use of the public domain, the Issuance Fee for DNI and passports (affected by the closure of public offices in 2020) and the radioelectricity fee. On the contrary, income 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 penalty surcharge, with the increase in sanctions being more intense, although in all three figures the amounts collected in 2019 were exceeded.