3.2.3. Evolution of income for Special Taxes

In 2019, revenue from Excise Taxes grew by 4.1 percent, but the increase occurred exclusively due to the integration of the old regional rate into the special rate of the Hydrocarbon Tax. Revenue without any regulatory changes would have decreased by 0.8 percent.

Hydrocarbon Tax revenues (after subtracting the net impact of regulatory changes) increased 0.3 percent. The consumption of gasoline and automotive diesel grew around 0.5 percent while the consumption of other products (reduced diesel, natural gas) decreased. In the Tax on Tobacco Products, income fell again in 2019, this time by 1.3 percent (-1.4 percent in 2018). Without changes in rates and with stable prices, the explanations for this new fall are lower consumption and the shift towards less taxed tasks. Regarding the rest of the income, the Electricity Tax income grew by 1.8 percent, due both to the decrease in consumption compared to the previous year and to the decrease in prices in the last part of the year, when compared to the rebound that occurred in the second half of 2018. Coal Tax revenues fell by 48.7 percent. Coal stopped being attractive in energy production when RDL 15/2018 began to consider natural gas consumption for the same purpose as exempt. The intentions to progressively abandon this form of production announced by the large operators may also have had an effect this year. Finally, the collection of the Tax on Alcohol and derived beverages recorded a loss of income of 2.4 percent (-2.2 percent in 2018), while income from the Beer Tax increased by 4 percent .