6. Other taxes

Revenue generated by figures other than the main ones reached 11,929 million in 2023, exceeding the 2022 level by 8.6%. Of the 946 million in higher income, 623 correspond to the new Temporary Solidarity Tax on Large Fortunes ( Table 1.5 ). After deducting this amount, the increase in revenue from this group of taxes would be reduced to 2.9%.

Revenues in the Non-Resident Income Tax ( Table 6.1 ) increased by 8.9%, exceeding 3 billion euros for the first time, thanks to the greater dynamism of capital income which explains the good performance of the collection by withholdings and payments on account. In gross terms, these revenues grew by 19.9%, but the existence of extraordinary returns reduced net income to 11.8%. The impact of higher returns was also felt in the annual tax return, which fell by just over 40% despite gross revenues being 10.4% higher than the previous year.

Another group of taxes that contributed positively to the increase in revenue was that of environmental taxes ( Table 6.2 ), although their amount can be considered marginal compared to the revenue obtained before the abolition of the Tax on the Value of the Production of Electric Energy since mid-2021, within the framework of the measures aimed at moderating the price of electricity. The growth was concentrated in the Tax on the Production of Spent Nuclear Fuel, compared to 2022, which was affected by extraordinary refunds amounting to almost 170 million.

In the other income of Chapter I (basically the Tax on Property Transfers by royal obligation and in Ceuta and Melilla and the Tax on Inheritances and Donations) the collection contracted in 2023 when compared to a year in which there were extraordinary income.

In Chapter II, revenues from the Tax on Insurance Premiums increased (4.6%, Table 1.6 and Table 6.4 ), which is another of the figures with a relevant weight in this group of taxes. On the other hand, revenues from Foreign Traffic Taxes fell by 5.6% ( Table 6.3 ), following the significant increase recorded the previous year (42.9%), driven by price increases. The revenue from the Financial Transactions Tax remained stable, while the revenue from the Tax on Certain Digital Services contributed 25 million more than the previous year. Table 1.5 shows a small positive impact associated with these figures as a result of the fact that in December 2022 the adjustments with the foral territories were regularized for two years and in 2023 for only one.

revenues decreased by 0.2% (Table with uneven developments among its main aggregates. Thus, tax revenue increased by 13.9%, due to the recovery in 2023 of the Fee for the use of inland waters for the production of electrical energy, which was not in force in 2022 following a ruling that annulled its previous configuration. Revenue from other fees increased by 2.4%, mainly due to the positive development of consular fees. On the other hand, the radioelectric rate had a negative contribution. As for the rest of Chapter III, its income was reduced by almost 9%, with negative developments in its main components (surcharges, interest and penalties).