Table 15. Adjustments due to impacts of regulatory changes
|
2016 | ||||||
|---|---|---|---|---|---|---|
|
Personal Income Tax |
CORPORATION T. |
VAT |
II. Excise Duties |
OTHER |
TOTAL | |
|
TOTAL |
-4,152 |
1,047 |
1,237 |
-6 |
-390 |
-2,264 |
|
Partial recovery of the extra salary payment of 2012 in Public Administration. Administrations |
254 |
254 |
||||
|
Personal Income Tax reform |
-4,487 |
-4,487 |
||||
|
Tax withheld on employment income |
-2,876 |
-2,876 |
||||
|
Initial reform in 2015 |
-603 |
-603 |
||||
|
Royal Decree-Law 9/2015 |
-377 |
-377 |
||||
|
Reform in 2016 |
-1,896 |
-1,896 |
||||
|
Tax withheld on capital earnings |
-256 |
-256 |
||||
|
Initial reform in 2015 |
-48 |
-48 |
||||
|
Royal Decree-Law 9/2015 |
-24 |
-24 |
||||
|
Reform in 2016 |
-184 |
-184 |
||||
|
Tax credit for large families and dependents |
-602 |
-602 |
||||
|
Total net tax liability |
-753 |
-753 |
||||
|
Changes to Income Tax instalment payments |
81 |
|
81 |
|||
|
Corporation T. reform |
-1,920 |
-1,920 |
||||
|
Payments in instalments |
-1,991 |
-1,991 |
||||
|
Tax withheld on capital earnings |
-108 |
-108 |
||||
|
Initial reform in 2015 |
-20 |
-20 |
||||
|
Royal Decree-Law 9/2015 |
-10 |
-10 |
||||
|
Reform in 2016 |
-78 |
-78 |
||||
|
Total net tax liability |
179 |
|
179 |
|||
|
Changes to Corporation Tax instalment payments |
2,967 |
|
2,967 |
|||
|
Non-Residents Income Tax reform |
-82 |
-82 |
||||
|
Reform in 2015 |
|
|
-15 |
-15 |
||
|
Reform in 2016 |
|
|
-67 |
-67 |
||
|
New system of import VAT |
1,162 |
|
1,162 |
|||
|
Increase of the VAT rate on health and notary products |
75 |
75 |
||||
|
Partial exemption from Electricity Tax |
-6 |
-6 |
||||
|
Tax on Fluorinated Gases |
16 |
16 |
||||
|
Judicial fees |
-73 |
-73 |
||||
|
Levy for the use of the water in electricity production |
-251 |
-251 |
||||
*Amount in millions of euros