6. Other taxes

Revenue generated by figures other than the main ones reached 18,009 million in 2025, 32.8% more than the previous year. This high rate is conditioned by two factors. The first is the inclusion of the Tax on the Margin of Interest and Commissions of Certain Financial Entities, collected for the first time in 2025, and whose collection amounted to 1,423 million. This tax is managed by the AEATbut given to the CC. AA. and replaced the Special Tax, in force in 2023 and 2024, although in that case it was a non-tax revenue. The other factor is the normalization of the Tax on the Value of Electricity Production, one of the environmental taxes. In 2024, the percentage of the taxable base subject to the 7% rate was gradually recovered, and by 2025, there was a full year with the entire base at that rate, so that around 800 million of the increase in environmental taxes was due to this normalization.

But even without including the revenue from the Margins and Commissions Tax of Certain Financial Entities and environmental taxes, the income from the rest of the tax categories other than the main ones grew by 16.9%, contributing almost 2.1 billion to the 2025 revenue. Most of those higher revenues (1.362 billion) were due to Non-Resident Income Tax (Table 6.1), which increased by 33.8% to reach 5.397 billion. There are several reasons that explain this remarkable increase. On the one hand, there was a large income in the annual declaration due to a deed associated with a previous year, amounting to 331 million. Furthermore, the revenue from the annual declaration 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 paid in 2025) which increased by 26%. This growth was based on the strong performance of income derived from the transfer of real estate and capital gains (Table 8.8). On the other hand, income from withholdings and advance payments also increased sharply, by 17.2%, adding more than 700 million to the collection.

As already mentioned, the income from the environmental taxes (Table 6.2), contributed positively to the revenue from the recovery of the Tax on the Value of Electricity Production, which contributed 924 million more than in 2024 to the total revenue. This tax has been suspended since mid-2021 as part of measures to mitigate the effects of rising electricity prices. In 2024 it recovered gradually (25% in the first quarter and 50% in the second), so the return was not complete until the third quarter. Therefore, the 2025 fiscal year was the first full year since 2020 in which this tax functioned normally.

The other Chapter I income, Excluding the Tax on Interest Margin and Commissions of Certain Financial Entities, they were reduced again in 2025, by -24.3%, to 272 million. Revenues fell both from the Wealth Tax by real obligation and in Ceuta and Melilla (-20.5%) and from the Inheritance and Gift Tax (-22.1%). Furthermore, the already diminished Temporary Solidarity Tax on Large Fortunes was halved, going from 37 million collected in 2024 to almost 19 million in 2025.

The two main figures in the rest of Chapter II, the income from the Insurance Premium Tax (Table 1.6 and Table 6.4) and the Taxes on Foreign Trade (Table 6.3), increased in 2025 (7.9% and 13.3% respectively), contributing between them more than 550 million additional to the 2025 revenue. He Financial Transactions Tax, with considerably less revenue than the previous ones, it was, however, the one that showed the greatest growth, at 36.5%. The previous year it had already experienced a strong increase (25.5%). At that time it was due to the smaller regional adjustments resulting from the provincial councils taking over management; In 2025, however, the cause of growth was the increase in transactions. In gross terms, without adjustments, the revenue exceeds that achieved in the first year of implementation of the tax in 2021 (Table 7.1). Although smaller, income growth in the Tax on Certain Digital Services was significant (9.2%).

The Chapter III revenues Fees and other income grew by 7% (141 million more than in 2024; Table 1.6 and Table 6.6). The growth occurred despite the loss of more than 100 million euros in the Radioelectric Public Domain Tax due to a legal dispute with the administration by some operators. In terms of fees, the entire increase 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 income grew by 6.6%, with positive developments in two of its main components, surcharges and interest, and a drop in revenue from penalties.