3.2.3. Evolution of income for Special Taxes

In 2018, Excise Tax revenue grew by 1.1 percent. The growth was mainly due to the 3 percent increase in revenue from the Hydrocarbon Tax, part of which was due to the extraordinary refunds due to regional adjustments that were made in December 2017. Gross revenues grew only 1.9 percent, growth similar to that recorded by gasoline and automotive diesel consumption. Furthermore, in recent months the slight negative impact of RDL 15/2018 was added. Revenues from the Electricity Tax also increased, 3.5 percent. Since May, growth in the tax began to be observed (partly due to the problems that had occurred on that date a year before), but, given the lack of dynamism in consumption, growth was only consolidated when, starting in September, they were noticed in income from price increases in the central months of the year. The Beer Tax also registered a slight growth (1.8 percent). In the rest of the figures, income was lower than in 2017. In the Tax on Tobacco Products, collection decreased by 1.4 percent, with strong fluctuations throughout the months. The net income from this tax in 2018 is the lowest since 2007. The Coal Tax fell more intensely (-13.1 percent), although the decrease is explained by the abnormally high income it had in 2017, as a result of the use of coal as a substitute in the generation of electrical energy in the months of drought. Finally, in the Tax on Alcohol and derived beverages, revenue decreased by 2.2 percent, also partly due to the high amounts collected at the beginning of 2017 due to the accumulation of revenue linked to a previous episode of hoarding.