3.2.3. Evolution of income for Special Taxes

In 2017, income from Excise Duties grew by 2.2%, which is reduced to 1.3% when correcting the distortion associated with refunds of the so-called 'sanitary cent'.

Mineral Oil Tax grew (not counting refunds of the sanitary cent) by 1.6%, around one percentage point less than in 2016. Consumption that marked the development of the takings, that of petrol and diesel, showed a slightly decelerated trend throughout the year. This trend was offset by the increased consumption of natural gas used to generate electrical energy, as a result of the poor hydrological year. This fact is also behind the considerable increase in carbon tax (36.2%). Income from the Tax on Tobacco Products saw a slight decrease (-0.7%), despite the rate increase in December 2016. It must be borne in mind that rate increase announcements cause an advance of consumption output from tax warehouses in the preceding weeks, and therefore a decrease in these outputs in subsequent months. With the Tax on Electricity, income grew moderately (1.2%). The same occurred with physical consumption, such that the increases seen in tax collection in the middle months of the year were caused by price increases. With income from taxes on alcohol consumption (Alcohol and Alcoholic Beverages and Beer), growth was 6.2% (7.2% for the former and 3.5% for the latter). If we remove the impact from the increased rates on Alcohol and Alcoholic Beverages, the increase would be 3%, which still represents a significant improvement from the previous year (1.5% in 2016).