Table 15. Adjustments due to impacts of regulatory changes
|
2020 | ||||||
|---|---|---|---|---|---|---|
|
Personal Income Tax |
CORPORATE TAX |
VAT |
Excise Department |
OTHER |
TOTAL | |
|
TOTAL |
1,088 |
1,669 |
- 443 |
24 |
602 |
2,940 |
|
Measures unrelated to COVID |
1,286 |
1,970 | 53 | 654 |
3,963 |
|
|
Tax on lotteries |
-45 |
-45 |
||||
|
Expansion of family deductions |
-251 |
-251 |
||||
|
Maternity benefit refunds |
1,582 |
|
1,582 |
|||
|
Differential rate for the year 2018 |
470 |
|
470 |
|||
|
Refund for the 2014-2017 financial years |
1,112 |
|
1,112 |
|||
|
Extraordinary income and returns |
1,970 |
124 |
2,094 |
|||
|
Regional IE rate Hydrocarbons |
|
53 |
|
53 |
||
|
Elimination of the Electric Energy Tax (RDL 15/2018) |
|
530 |
530 |
|||
|
COVID measures |
- 198 | - 301 | - 443 | - 29 |
-52 |
-1,023 |
|
Greater postponements (RDL 7,11,15/2020) |
- 121 | - 29 | - 58 | 5 |
-2 |
- 215 |
|
Suspension of deadline for tax doubts (RDL 8,15/2020) |
-11 | -182 |
-51 |
-24 |
- 50 |
- 318 |
|
Change from objective to direct modality (RDL 15/2020) |
-2 | - 90 |
- 4 |
- 96 |
||
|
Elimination of calendar days in a state of alarm (RDL 15/2020) |
-64 |
- 29 |
- 93 |
|||
|
Type 0 in essential medical supplies to combat COVID (RDL 15/2020) |
- 298 |
- 298 |
||||
|
Super-reduced rate on digital books, newspapers and magazines (RDL 15/2020) |
3 |
3 |
||||
(Amount in millions of euros)