6. Other taxes

The revenue 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 elimination of the Tax on the Value of Electric Energy Production from the third quarter of 2021. This deletion subtracted 3,399 million from 2022 revenues ( Table 1.5 ). The average revenue from this tax, in the years not affected by its temporary elimination, is around 1.6 billion, but the fact that prices soared in the wholesale market explains the high amount of the impact. Discounting the impact of this measure, the revenue 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 income from the Fee for the use of inland waters for the production of electrical energy (as a consequence of a Supreme Court ruling that led to the return of the amount collected until 2021). The measures approved in the PGE-21 acted in the opposite direction, allowing for an increase in revenue, such as the Tax on Insurance Premiums, whose impact due to the increase in the rate extended into the first months of 2022, or the new taxes (Tax on Financial Transactions and Tax on Certain Digital Services), which in 2022 have a full year's revenue, unlike 2021, which was their first year. Furthermore, in 2022, the amounts corresponding to the Basque Provincial Councils associated with these taxes were transferred since their implementation, thus reducing their collection.

Revenues in the Non-Resident Income Tax ( Table 6.1 ) increased by 61.7%. It should be remembered that this tax had not recovered its pre-pandemic levels, mainly due to the adverse performance of capital income. In 2022, however, these incomes have recovered much of their former dynamism and this, together with the best results of the annual declaration, allowed a historical record of income to be reached, close to 3,000 million euros. Also of significant importance in this group of taxes are the Taxes on Foreign Traffic ( Table 6.3 ). Tax revenue from these taxes exceeded by 840 million the figure for the previous year (42.9% more), driven by price increases. Revenue from the Tax on Insurance Premiums ( Table 6.4 ) grew by 9.6%, partly favored by the increase in the rate approved in the 2021 PGE and whose impact lasted until January 2022, adding just over two points to the growth of this tax (46 million, Table 1.5 ).

As regards revenues from environmental taxes ( Table 6.2 ), as already noted, their figure in 2022 is marginal due to the elimination of the Tax on the Value of the Production of Electrical Energy throughout the year within the framework of measures aimed at moderating the price of electricity. It was also affected by the implementation of extraordinary refunds on the Tax on the Production of Spent Nuclear Fuel. Finally, it should be noted that revenues from the Tax on Fluorinated Greenhouse Gases increased as a result of the regulatory change that came into force in September 2022.

The new taxes introduced last year, the Financial Transaction Tax and the Tax on Certain Digital Services, contributed 474 million to revenues ( Table 0 ), 2.6% more than last year. The evolution of the first of these figures is conditioned by the lower volume of transactions on the Stock Exchange, with a downward trend that predates the implementation of the tax. Furthermore, the tax is only applied to shares in companies with a market capitalisation of over €1 billion, so the lower market capitalisation of companies has also contributed to the loss of revenue. To these factors we must add the fact that the income for 2022 is less the regional adjustments corresponding to both that year and the previous one.

revenues decreased by 6.4% ( ). The main cause of the decline was the disappearance of revenue from the fee for the use of inland waters for the production of electrical energy. Collection from other fees increased by 16.7%, driven mainly by the positive evolution of the Fee for the occupation and use of public domain, the Fee for the Issuance of DNI and Passports and Consular Fees. As for the rest of Chapter III, the higher income from crimes was not enough to offset the loss resulting from lower collection of late payment interest.

Finally, it should be noted that the revenue associated with other income in Chapter I doubled in 2022, largely due to the existence of extraordinary income.