Table 15. Adjustments due to impacts of regulatory changes
|
2017 | ||||||
|---|---|---|---|---|---|---|
|
Personal Income Tax |
CORPORATION T. |
VAT |
II. Excise Duties |
OTHER |
TOTAL | |
|
TOTAL |
1,067 |
-1,049 |
-3,515 |
184 |
-48 |
-3,361 |
|
Partial recovery of the extra salary payment of 2012 in Public Administration. Administrations |
-603 |
-603 |
||||
|
Personal Income Tax reform |
1,602 |
1,602 |
||||
|
Tax withheld on employment income |
-37 |
-37 |
||||
|
Tax withheld on capital earnings |
-27 |
-27 |
||||
|
Due tax |
1,666 |
1,666 |
||||
|
Changes to Income Tax instalment payments |
28 |
|
28 |
|||
|
Withholding of subscription rights |
40 |
17 |
57 |
|||
|
Reform of Corporation Tax |
618 |
618 |
||||
|
Tax withheld on capital earnings |
-11 |
-11 |
||||
|
Due tax |
629 |
|
629 |
|||
|
ROYAL DECREE-LAW 2/2016 |
-2,967 |
|
-2,967 |
|||
|
ROYAL DECREE-LAW 3/2016 |
1,283 |
|
1,283 |
|||
|
Payments in instalments |
301 |
|
301 |
|||
|
Due tax |
982 |
982 |
||||
|
Non-Residents Income Tax reform |
-6 |
-6 |
||||
|
New regulations on deferments |
656 |
|
656 |
|||
|
Higher income for self-assessments |
1,362 |
|
1,362 |
|||
|
Lower income from previous periods |
-706 |
|
-706 |
|||
|
SII |
-4,150 |
|
-4,150 |
|||
|
Lower income |
-3,811 |
-3,811 |
||||
|
Greater refunds |
-339 |
-339 |
||||
|
Reduction of VAT rates (live events and other) |
-21 |
-21 |
||||
|
Changes in refunds of agricultural gas oil |
16 |
16 |
||||
|
Rate hike in IE Tobacco products |
133 |
|
133 |
|||
|
Rate increase in Excise Duties Alcohol and derived drinks |
35 |
|
35 |
|||
|
Tax on Fluorinated Gases |
28 |
28 |
||||
|
Judicial fees |
-70 |
-70 |
||||
*Amount in millions of euros