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2018 Report

Table 15. Adjustments due to impacts of regulatory changes

2018

 Personal Income Tax

 I.  CORPORATION TAX

 VAT

 Excise Department

OTHER

TOTAL

TOTAL

- 365

- 49

4,003

9

19

3,617

Reduction in labor income

- 263

- 263

Expansion of family deductions

- 4

- 4

Withholding of subscription rights

1

 

1

Tax on lotteries

5

 

 5

Maternity benefit

-94

 

-94

 RDL 3/2016

 

80

80

Extraordinary returns

- 129

 

- 129

Implementation of SII

 

4,052

 

4,052

Rate reduction in VAT

 

- 49

 

- 49

Live shows and others

- 33

 

- 33

Cinema

-16

-16

Changes in agricultural diesel fuel refunds

8

 

8

Rate hike in IE Alcoholic and alcoholic beverages

  6

 

6

Tax on Fluorinated Gases

 

 

12

12

 Tax on the use of continental waters

    7

 7

  RDL 15/2018

5

 

 5

(Amount in millions of euros)