Table 15. Adjustments due to impacts of regulatory changes
|
2022 |
||||||
|---|---|---|---|---|---|---|
|
Personal Income Tax |
CORPORATE TAX |
VAT |
Excise Department |
OTHER |
TOTAL |
|
|
TOTAL |
836 |
- 1,937 |
- 775 |
- 1,714 |
- 3,610 |
- 7,200 |
|
COVID measures |
152 |
-79 | 153 | -9 | - 49 |
168 |
|
Greater postponements (RDL 35 /2020) |
8 |
1 | 3 |
12 |
||
|
Greater postponements (RDL 7,11,15 /2020) |
-23 |
3 | -15 |
-41 |
||
|
Suspension of tax debts (RDL 8.15 /2020) |
-10 |
- 77 |
5 | -9 | - 49 |
- 150 |
|
Change from objective to direct modality (RDL 15/2020) |
5 |
|
7 |
12 |
||
|
Elimination of days in state of alarm / Reduction of modules (RDL 35 /2020) |
172 | 86 | 258 | |||
|
VAT rate of 0% on medical supplies to combat COVID (RDL 15,34,35 /2020) |
26 | 26 | ||||
|
VAT rate reduction on surgical masks |
51 | 51 | ||||
|
PGE-2021 |
691 | 344 |
75 |
23 |
1,133 |
|
|
Increase in personal income tax rate |
339 | 339 | ||||
|
Modification of limits on contributions to pension plans |
352 | 352 | ||||
|
Modification of the exemption of article 21 |
333 | 333 | ||||
|
Increase in interest rates for SOCIMIs |
11 | 11 | ||||
|
Increase in the VAT rate on sugary and sweetened drinks |
75 | 75 | ||||
|
Increase in the rate of the tax on insurance premiums |
46 | 46 | ||||
|
Tax on Financial Transactions |
- 84 | - 84 | ||||
|
Tax on Certain Digital Services |
61 | 61 | ||||
|
Energy-related measures |
- 1,532 | - 1,705 | - 3,399 | - 6,636 | ||
|
Reduction in the VAT rate on electricity (RDL 12.29/2021 and RDL 11/2022) |
- 1,313 | - 1,313 | ||||
|
Reduction in the VAT rate on natural gas, wood and pellets (RDL 17/2021 |
- 219 | - 219 | ||||
|
Reduction of the rate of the Special Tax on Electricity (RDL 17/2021) |
- 1,705 | - 1,705 | ||||
|
Elimination of Tax on the Value of Electric Energy Production (RDL 17/2021) |
- 3,399 | - 3,399 | ||||
| Other | - 7 | - 2,202 | 529 | - 185 | - 1,865 | |
|
Measures related to the rental of premises and the rehabilitation of housing |
- 7 | - 7 | ||||
|
Fee for use of continental waters |
- 177 | - 177 | ||||
|
Tax on Fluorinated Gases (Law 14/2022) |
21 | 21 | ||||
|
Extraordinary income and returns |
- 2,202 | 529 | - 29 | - 1,702 | ||
(Amount in millions of euros)