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2014 Report

3.2.5. Evolution of income for Special Taxes

Revenue for Special Taxes increased in 2014 by 0.2%, which rises to 1.7% correcting, basically, the refunds for the "healthcare cent." The most relevant fact was the increase in revenue for the Tobacco Operations Tax (1.9%) after three years of decreases in its collection despite the successive increases in rates and prices. The greater declared consumption of cigarettes explains the improvement. The Hydrocarbons Tax revenue fell by 2.1 per cent, but the figure is affected by the accounting within this figure of refunds for the "healthcare cent." If this effect is corrected, the revenue would increase by 1.3%. With regard to the base of the tax, the consumption of petrols and diesel began to grow in the early months of 2014 and continued to rise as the year progressed. Finally, there was a notable drop in revenue from the Electricity Tax (4.3%) in a year in which consumption fell more moderately than in 2013.