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