3.2.5. Evolution of income for Special Taxes

The collection of Special Taxes recorded a slight growth in 2015 compared to 2014 (0.2%). In like-for-like terms, revenues grew by 1.8%, a significantly higher rate as they are affected by the repayment of the fuel tax known as the "céntimo sanitario", which began in the last few months of 2014 and continued throughout 2015.

By concepts, the evolution of three taxes is worth highlighting. Firstly, the Tax on Hydrocarbons increased by 0.6%, which is an increase of up to 4.1% like-for-like. The consumption of petrols and diesel fuels increased by 3.6% compared to the slight decrease in the previous year. To it was united the growth in some months of other subjects products' year to the tax as the natural gas used in the electric energy production. The use of raw materials in electricity generation also explains the sharp increase of revenues from the Carbon Tax. Finally, the Tax on Electricity is significant because it registers a small increase of 0.2% in a year in which the average price fell slightly and exemptions increased. This is explained by the increase in consumption, especially in the middle of the year coinciding with the high temperatures.