Table 15. Adjustments due to impacts of regulatory changes
|
2018 | ||||||
|---|---|---|---|---|---|---|
|
Personal Income Tax |
I. CORPORATION TAX |
VAT |
Excise Department |
OTHER |
TOTAL | |
|
TOTAL |
- 365 |
- 49 |
4,003 |
9 |
19 |
3,617 |
|
Reduction of work performance |
- 263 |
- 263 |
||||
|
Expansion of family deductions |
- 4 |
- 4 |
||||
|
Withholding of subscription rights |
1 |
|
1 |
|||
|
Levy on lotteries |
5 |
|
5 |
|||
|
Maternity benefit |
-94 |
|
-94 |
|||
|
RDL 3/2016 |
80 |
80 |
||||
|
Extraordinary returns |
- 129 |
|
- 129 |
|||
|
Implementation of IBS |
|
4,052 |
|
4,052 |
||
|
Rate reduction in VAT |
|
- 49 |
|
- 49 |
||
|
Live shows and others |
- 33 |
|
- 33 |
|||
|
Cinema |
-16 |
-16 |
||||
|
Changes in agricultural diesel returns |
8 |
|
8 |
|||
|
Rate hike in IE Alcoholic and alcoholic beverages |
6 |
|
6 |
|||
|
Tax on Fluorinated Gases |
|
|
12 |
12 |
||
|
Canon on the use of continental waters |
7 |
7 |
||||
|
RDL 15/2018 |
5 |
|
5 |
|||
(Amount in millions of euros)