6. Other taxes

Tax revenue generated by revenues other than the main ones reached 13.56 billion in 2024, exceeding the 2023 level by 1.631 billion, a 13.7% increase. The significant contributions from the Non-Resident Income Tax, the Electricity Production Value Tax, and, to a lesser extent, the Insurance Premium Tax were partially offset by the drop in revenue associated with the Temporary Solidarity Tax on Large Fortunes.

Revenue from the Non-Resident Income Tax ( Table 6.1 ) increased by 25.4% to reach 4,329 million, exceeding the already high level of 2023 by 817 million. The dynamism of capital income, especially dividends, explains the positive performance of tax collections from withholdings and income tax. Net revenue was also impacted by the lower volume of refunds issued compared to the previous year, when extraordinary refunds significantly reduced net income. Meanwhile, the contribution from annual tax returns was negative, with gross income falling by almost 12%.

Another group of taxes that contributed positively to the increase in revenue was the environmental taxes ( Table 6.2 ), thanks to the gradual recovery of the Tax on the Value of the Production of Electric Energy, which contributed almost 900 million more than in 2023 to the total revenue. This tax has been suspended since mid-2021 as part of measures to mitigate the effects of rising electricity prices. In 2024, the recovery was gradual, with the return not being complete until the third quarter (25% in the first quarter and 50% in the second).

## Other income from Chapter I fell by 60.3% due to the low revenue from the temporary Solidarity Tax on Large Fortunes. The decrease in these revenues was due to regulatory changes affecting the Wealth Tax in some CC. AA. , so that most of the income that this tax, configured as a complement to the other, had generated in 2023 went to the coffers of those CC. AA. . For the remaining revenues in this group, primarily the Property Transfer Tax due to royal obligations in Ceuta and Melilla and the Inheritance and Gift Tax, revenue increased by 14.7%.

In Chapter II, income from the Insurance Premium Tax , one of the figures with a relevant weight in this group of taxes, increased by 9.1%, 214 million more ( Table 1.6 and Table 6.4 ). On the contrary, income from Foreign Traffic Taxes , the other most important figure in this group, suffered a moderate fall (-0.4%, Table 6.3 ), linking two years of declines after the notable increase recorded in 2022 driven by price increases. Revenue from the Financial Transaction Tax increased by 25.5%, and revenue from the Tax on Certain Digital Services increased by 23.8%, together contributing 123 million more than the previous year. Part of these high increases stem from lower refunds associated with tax adjustments, which in turn result from the progressive assumption of management of these taxes by the provincial councils. Thus, in the case of the Financial Transaction Tax, 17 million euros were refunded in 2024 due to tax adjustments, compared to 78 million euros in 2023 and 110 million euros in 2022. And in the case of the Tax on Certain Digital Services, the tax adjustments in 2022 were 11 million euros, and the final adjustment was made in 2023 for 5 million euros.

Chapter III revenues increased by 8.4%, exceeding 2 billion for the first time since 2015 ( Table 1.6 and Table 6.6 ). In rates, which increased by 8.1%, the increase was concentrated in two figures: the Public Radio Domain Tax and consular fees. As for the rest of Chapter III, its revenues grew by 8.7%, with positive developments in its main components (surcharges, interest, and penalties).