6. Other taxes

The collection 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 highest income, 623 correspond to the new Temporary Solidarity Tax on Large Fortunes ( Table 1.5 ). Discounting its amount, the increase in revenue from this group of taxes would be reduced to 2.9%.

Income from the Non-Resident Income Tax ( Table 6.1 ) increased by 8.9%, exceeding 3,000 million for the first time of euros, thanks to the greater dynamism of capital income that explains the good performance of collection from withholdings and deposits on account. In gross terms, these income grew by 19.9%, but the existence of extraordinary returns reduced net income to 11.8%. The effect of the greater returns was also noted in the collection of the annual declaration, which was reduced by just over 40% despite the fact that gross income exceeded that of the previous year by 10.4%.

Another group of taxes that contributed positively to the increase in collection was environmental taxes ( Table 6.2 ), although the amount of These can be considered marginal compared to the income achieved before the abolition of the Tax on the Value of Electrical Energy Production from 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, when compared to a year 2022 affected by the making of extraordinary refunds for an amount of almost 170 million.

In the other revenues of Chapter I (basically the Property Transfer Tax due to real obligation and in Ceuta and Melilla and the Inheritance and Donation Tax) collection contracted in 2023 when compared to a year in which there was extraordinary income.

In Chapter II, income from the Insurance Premium Tax 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 contrary, revenue from Foreign Traffic Taxes decreased by 5.6% ( Table 6.3 ), after the notable increase recorded the previous year (42.9%), driven by price increases. Collection from the Tax on Financial Transactions remained stable, while that derived 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 provincial territories were regularized for two years and in 2023 only for one.

Chapter III income decreased by 0.2% ( Table 1.6 and Table 6.6 ) with disparate evolutions among its main aggregates. Thus, tax collection increased by 13.9%, due to the recovery in 2023 of the Canon for the use of continental waters for the production of electrical energy, which was not in force in 2022 after a ruling that annulled its previous configuration. Collection for the rest of the fees increased by 2.4%, thanks mainly to the positive evolution of consular fees. On the contrary, the radioelectric rate had a negative contribution. As for the rest of Chapter III, its income was reduced by almost 9%, with negative evolutions in its main components (surcharges, interests and penalties).