Table 15. Adjustments due to impacts of regulatory changes
|
2021 | ||||||
|---|---|---|---|---|---|---|
|
Personal Income Tax |
CORPORATE TAX |
VAT |
Excise Department |
OTHER |
TOTAL | |
|
TOTAL |
94 |
114 |
- 596 |
298 |
185 |
- 501 |
|
Measures to facilitate liquidity |
157 |
290 | 126 | 38 | 101 |
712 |
|
Greater postponements (RDL 35/2020) |
-8 |
-1 | 3 |
- 12 |
||
|
Greater postponements (RDL 7,11,15 /2020) |
144 |
32 | 73 | 7 | 2 |
258 |
|
Suspension of tax debt deadlines (RDL 8.15/2020) |
21 |
259 |
56 | 31 | 99 |
466 |
|
Support measures for SMEs |
-184 |
44 |
-63 |
- 203 |
||
|
Modality change from objective to direct (RDL 15/2020) |
-6 |
62 |
-6 |
50 |
||
|
Elimination of days in a state of alarm / Reduction of modules (RDL 35/2020) |
- 177 | - 57 |
- 234 |
|||
|
Deductibility of impairment losses (RDL 35/2020) |
-1 |
- 18 |
|
- 19 |
||
|
Measures on COVID products |
9 |
9 |
||||
|
Type 0 in health materials to combat COVID (RDL 15,34,35 /2020) |
146 |
146 |
||||
|
Rate reduction on surgical masks (RDL 34 /2020) |
- 137 |
|
- 137 |
|||
|
Other COVID measures |
-37 | -15 |
-52 |
|||
|
Increase in the deduction for donations (RDL 17/2020) |
-37 |
-37 |
||||
|
Extension of the deduction for foreign film productions (RDL 17/2020) |
-15 |
-15 |
||||
|
PGE-2021 |
131 | 79 |
314 |
938 |
1,462 |
|
|
Rate increase in the general personal income tax base |
131 | 131 | ||||
|
Modification of the exemption of article 21 |
79 | 79 | ||||
|
Rate increase in sugary and sweetened drinks |
314 | 314 | ||||
|
Rate increase in Insurance Premium Tax |
476 | 476 | ||||
|
Tax on Financial Transactions |
296 | 296 | ||||
|
Tax on Certain Digital Services |
166 | 166 | ||||
|
Measures related to electricity |
- 509 | - 336 | - 760 | - 1,605 | ||
|
Reduction in the VAT rate on electricity (RDL 12/2021) |
- 509 | - 509 | ||||
|
Reduction in the rate of the Special Tax on Electricity (RDL 17/2021) |
- 336 | - 336 | ||||
|
Suppression of Electricity Production Value Tax (RDL 17/2021) |
- 760 | - 760 | ||||
|
Extraordinary income and returns |
27 | - 284 | - 473 | -94 | - 824 | |
(Amount in millions of euros)