6. Other taxes

The collection associated with figures other than the main ones totaled 10,983 million, 10% more than in 2022. It should be noted that this increase is conditioned by the temporary suppression of the Tax on the Value of Electrical Energy Production from the third quarter of 2021. This deletion subtracted 3,399 million from 2022 income ( Table 1.5 ). The average income from this tax, in the years not affected by its temporary suppression, is around 1,600 million, but the fact that prices skyrocketed in the wholesale market explains the high amount of the impact. Discounting the impact of this measure, the collection associated with this group of taxes would have increased by 44%.

There are other factors that affect the comparison of these taxes, although to a lesser extent. Among the most important, it is worth mentioning the disappearance of the Canon's income from the use of continental waters for the production of electrical energy (as a result of a ruling by the Supreme Court that led to the return of the proceeds until 2021). The measures approved in the PGE-21 acted in the opposite direction, allowing for an increase in income, such as the Insurance Premium Tax, whose impact due to the increase in the rate was extended to the first months of 2022, or the new taxes ( Tax on Financial Transactions and Tax on Certain Digital Services), which in 2022 have the collection of a full year unlike 2021, which was its first year. On the other hand, in 2022 the corresponding amounts were transferred to the Provincial Councils of the Basque Country associated with these taxes since their implementation, therefore reducing their collection.

Revenues in the Non-Resident Income Tax ( Table 6.1 ) increased by 61.7%. It must be remembered that this tax had not recovered to pre-pandemic levels due, fundamentally, to the adverse behavior of capital income. In 2022, on the other hand, these incomes have recovered much of the dynamism of yesteryear and that, together with the better results of the annual declaration, allowed us to reach a historical record of income, close to 3,000 million euros. Also having a relevant weight in this group of taxes are Taxes on Foreign Traffic ( Table 6.3 ). The collection associated with these taxes exceeded by 840 million that achieved a year before (42.9% more), driven by price increases. Revenue from the Insurance Premium Tax ( Table 6.4 ) grew by 9.6%, favored in part by the increase in the rate approved in the PGE of 2021 and whose impact lasted until January 2022, adding just over two points to the growth of this tax (46 million, Table 1.5 ).

Regarding the revenue from environmental taxes ( Table 6.2 ), as has already been noted, its figure in 2022 is marginal due to the suppression of the Tax on the Value of Electrical Energy Production throughout the year within the framework of the measures aimed at moderating the price of electricity. It was also harmed by the making of extraordinary refunds in the Tax on the Production of Spent Nuclear Fuel. Finally, it is worth noting the increase in revenue in the Tax on Fluorinated Greenhouse Gases as a result of the regulatory change that came into force in September 2022.

The new taxes introduced last year, the Tax on Financial Transactions and the Tax on Certain Digital Services, contributed 474 million to revenues ( Table 0 ), 2.6% more than last year anus. The evolution of the first of these figures is conditioned by the lower volume of transactions on the Stock Market, with a downward trend that predates the implementation of the tax. In addition, the tax only applies to those shares of companies with a capitalization volume greater than 1,000 million, so the lower capitalization of companies has also influenced the loss of income. To these factors we must add the fact that the 2022 income is reduced by the regional adjustments corresponding to both that year and the previous year.

Chapter III revenue decreased by 6.4% ( Tables 1.6 and 6.6 ). The main cause of the fall was the disappearance of the Canon's income from the use of continental waters for the production of electrical energy. Collection for the rest of the fees increased by 16.7%, driven mainly by the positive evolution of the Canon for the occupation and use of the public domain, the DNI and passport Issuance Fee and the Consular Fees. As for the rest of Chapter III, the higher income from crimes was not enough to compensate for the loss derived from the lower collection of late payment interest.

Finally, it should be noted that the collection associated with other income from Chapter I doubled in 2022 as a consequence, largely, of the existence of extraordinary income.