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Annual Report 2015

Table 16. Adjustments due to impacts of regulatory changes

2015

Personal Income Tax

CORPORATION T.

VAT

II. EE

OTHER

TOTAL

TOTAL

-4,390

-3,041

-710

-59

354

-7,846

Partial recovery of the extra salary payment of 2012 in Public Administration Administrations

349

349

Prior year measures in Personal Income Tax

74

74

Personal Income Tax reform

-4,813

-4,813

Tax withheld on employment income

-4,275

-4,275

Initial reform

-3,252

-3,252

Royal Decree-Law 9/2015

-1,023

-1,023

Tax withheld on capital earnings

-271

-271

Initial reform

-232

-232

Royal Decree-Law 9/2015

-39

-39

Tax credits for large families and people with disabilities

-267

-267

Prior year measures in Corporation T.

-1,952

-1,952

Corporation T. reform

-1,089

-1,089

Payments in instalments

-974

-974

Tax withheld on capital earnings

-115

-115

Initial reform

-99

-99

Royal Decree-Law 9/2015

-16

-16

Non-Residents Income Tax reform

-82

-82

New system of import VAT

-1,162

 

-1,162

Cash criterion regime in VAT

65

65

Increase of the VAT rate on health and notary products

387

387

Partial exemption from Electricity Tax

-59

-59

Tax on Fluorinated Gases

66

66

Judicial fees

-83

-83

Levy for the use of the water in electricity production

453

453

*Amount in millions of euros