6. Other taxes

Collection from tax figures other than the main ones reached €18 billion in 2025, 32.8% above the previous year. This high rate is determined by two elements. On the one hand, the addition of the Tax on the Interest and Charges Margin of certain Financial Entities, collected for the first time in 2025 and whose receipts amounted to €1.42 billion. This tax, assigned to the Autonomous Communities, although managed by the Spanish Tax Agency, replaced the Special Levy, in force in 2023 and 2024, although in that case it was a non-tax revenue. On the other hand, the recovery of the Tax on the Electricity Production Value, one key figure among environmental taxes. In 2024 it recovered gradually the share of the taxable base subject to the 7% tax rate and 2025 accounted for a full year with the standard tax rate applied on the entire tax base, in such a way that around €807 million of the environmental taxes collection came from this standardisation.

Even without including revenue from the Tax on the Interest and Charges Margin of certain Financial Entities and from environmental taxes, figures other than the main ones expanded by 16.9% adding almost €2.1 billion to 2025 collection. The bulk of this revenue (€1.36 billion) is due to the Non-Resident Income Tax (Table 6.1), that grew by 33.8% amounting to €5.4 billion. Several reasons explain this strong growth. On the one hand, a huge revenue in the annual return from an extraordinary receipt related to a previous fiscal year, amounting to €331 million. Furthermore, the collection of the annual return exceeded the amount of the previous year by more than €300 million, thanks to the positive evolution of the annual settlements accrued in 2024 (and cashed in 2025) which increased by 26%. This growth was based on the good performance of income arising from the transfer of real estate and capital gains (Table 8.8). On the other hand, revenues from withholdings and instalment payments also boosted strongly, by 17.2%, adding more than €700 million to the collection.

As already discussed, the revenue from environmental taxes (Table 6.2), made a positive contribution to collection thanks to the recovery of the Tax on the Electricity Production Value, that provided for €924 million more than in 2024 to the total revenue. This tax had been suspended since mid-2021 as part of measures to mitigate the effects of electricity price increases. In 2024 it was recovered gradually (25% in the first quarter and 50% in the second one), so that the recovery was not complete until the third quarter. Therefore, fiscal year 2025 was the first full year since 2020 in which this tax worked normally.

‘Other Receipts’ in Chapter I, excluding the Tax on the Interest and Charges Margin of certain Financial Entities, decreased again in 2025, by -24.3% amounting to €272 million. Both, the revenue from the Tax on Asset Transfer by real obligation and in Ceuta and Melilla (-20.5%) and the Tax on Inheritances and Donations (-22.1%) decreased. Furthermore, the already diminished Temporary Solidarity Tax of the Great Fortunes was halved, from €37 million in 2024 to almost €19 million in 2025.

The two main figures in the ‘Other Receipts’ from Chapter II, the Tax on Insurance Premiums (Table 1.6 and Table 6.4) and the Tax on International Trade (Table 6.3), increased in 2025 (7.9% and 13.3%, respectively), together accounting for more than €550 additional million to 2025 collection. The Tax on Financial Transactions, with significantly lower receipts than the previous ones, was, however, the one that showed the greatest growth, 36.5%. Already in 2024 it had experienced a sharp increase (25.5%). At that time, it was due to the lower foral adjustments due to the taking of management responsibilities by the foral administrations; in 2025, however, the diver of growth was the increase in transactions. In gross terms, without adjustments, the collection exceeds that achieved in the first year of implementation of the tax in 2021 (Table 7.1). Although smaller, revenue growth in the Tax on Digital Services was also noteworthy (9.2%).

Receipts under Chapter III, Fees and other revenue grew by 7% (€141 million more than in 2024; Table 1.6 and Table 6.6). The increase occurred despite the loss of more than €100 million in the Public Radioelectric Domain Fee due to a legal dispute with the administration by some operators. As for fees, all the surge was concentrated in the Canon for the use of continental waters (€182 million more than in 2024). As for the rest of Chapter III, its revenues grew by 6.6%, with positive developments in two of its main components, surcharges and interest, and a fall in revenue from sanctions.