Environmental Accounts: Environmental Tax Account National Results Environmental Taxes Account by type of tax, branch of activity (CNAE 2009) and households as final consumers and period. Units: Million euros 2012 2011 2010 2009 2008 TAXES ON ENERGY 01: Crop and animal production, hunting and related service activities 131.9 120.4 118.8 116.3 150.6 02: Forestry and logging 4.8 6.1 6.4 6.4 6.1 03: Fishing and aquaculture 9.8 9.6 9.6 10.5 9.4 05-09: Mining and quarrying 68.4 78.8 91.6 96.5 116.6 10-12: Manufacture of food products, beverages and tobacco products 182.9 178.0 174.0 173.9 165.7 13-15: Manufacture of textiles, wearing apparel and leather and related products. 28.5 27.9 28.3 27.6 27.6 16: Manufacture of wood and of products of wood and cork 28.2 32.3 33.2 36.1 44.3 17: Manufacture of paper and paper products 55.0 50.1 48.5 42.7 45.9 18: Printing and reproduction of recorded media 10.9 11.1 12.8 13.4 12.5 19: Manufacture of coke and refined petroleum products 667.5 562.2 487.3 400.8 502.1 20: Manufacture of chemicals and chemical products 108.7 99.5 96.5 83.3 86.3 21: Manufacture of basic pharmaceutical products and pharmaceutical preparations 24.4 22.0 23.1 23.7 19.6 22: Manufacture of rubber and plastic products 107.4 103.1 101.1 88.7 98.7 23: Manufacture of other non-metallic mineral products 50.6 58.0 64.9 72.4 93.3 24: Manufacture of basic metal 120.1 128.3 124.4 92.9 130.8 25: Manufacture of fabricated metal products, except machinery and equipment 48.6 55.0 58.2 55.1 70.2 26: Manufacture of computer, electronic and optical products 3.5 4.1 5.7 5.2 5.6 27: Manufacture of electrical equipment 40.7 37.3 40.8 40.6 37.7 28: Manufacture of machinery and equipment n.e.c 38.6 36.2 34.2 36.8 44.0 29: Manufacture of motor vehicles, trailers and semi-trailers 78.5 74.8 74.0 65.1 63.4 30:Manufacture of other transport equipment 8.5 10.5 12.7 14.1 13.3 31-32: Manufacture of furniture, other manufacturing 12.1 13.3 16.0 18.2 19.5 33: Repair and installation of machinery and equipment 5.6 5.8 6.7 6.6 6.4 35: Electricity, gas, steam and air conditioning supply 238.1 242.5 262.6 239.7 250.7 36: Water collection, treatment and supply 68.0 64.6 66.2 64.3 55.4 37-39: Sewerage, waste management and remediation activities 32.2 32.2 34.1 27.8 28.8 41-43: Construction 62.3 61.8 84.3 123.6 200.0 45: Wholesale and retail trade and repair of motor vehicles and motorcycles 169.0 184.6 205.8 206.6 191.5 46: Wholesale trade 373.4 390.4 433.8 444.7 456.0 47: Retail trade 263.6 275.2 296.4 301.2 293.4 49: Land transport and transport via pipelines 1,984.4 2,100.7 2,303.9 2,374.5 2,682.5 50: Water transport 2.1 2.2 2.4 2.6 2.9 51: Air transpor 6.4 6.4 7.2 7.6 9.5 52: Warehousing and support activities for transportation 158.3 160.7 174.5 161.8 229.7 53: Postal and courier activities 28.8 27.9 29.4 32.1 37.6 55-56: Accommodation food and beverage service activities 288.4 312.7 334.3 349.4 414.4 58: Publishing activities 5.5 5.4 6.0 6.3 5.8 59-60: Motion picture, video and television programme production, sound recording and music publishingactivities programming and broadcasting activities 29.0 30.7 35.6 38.3 38.2 61: Telecommunications 44.5 46.0 50.6 52.8 45.9 62-63: Computer programming, consultancy and related activities Information service activities 13.2 13.2 12.5 12.3 10.2 64: Financial service activities, except insurance and pension funding 23.4 22.5 24.3 23.6 23.1 65: Insurance, reinsurance and pension funding, except compulsory social security 6.9 7.2 7.2 8.1 6.0 66: Activities auxiliary to financial services and insurance activities 20.5 21.7 23.5 24.4 28.3 68: Real estate activities 13.8 13.4 16.7 22.3 24.1 69-70: Legal and accounting activities activities of head offices management consultancy activities 20.7 20.6 27.3 40.1 41.1 71: Architectural and engineering activities technical testing and analysis 24.1 27.4 31.4 31.5 34.6 72: Scientific research and development 0.6 0.6 0.6 0.7 0.8 73: Advertising and market research 9.1 9.2 11.3 12.4 10.3 74-75: Other professional, scientific and technical activities veterinary activities 6.7 6.9 8.4 8.6 8.8 77: Rental and leasing activities 22.3 23.3 25.7 26.9 36.3 78: Employment activities 1.4 1.4 1.5 1.6 2.0 79: Travel agency, tour operator and other reservation service and related activities 32.3 36.9 49.7 52.0 33.6 80-82: Security and investigation activities services to buildings and landscape activities office administrative, office support and other business support activities 37.5 36.6 48.2 44.9 37.7 84: Public administration and defence compulsory social security 183.2 188.2 214.4 221.1 194.5 85: Education 91.0 97.0 106.6 109.2 118.5 86: Human health activities 47.4 45.1 47.6 46.8 43.3 87-88: Social work activities 32.9 31.8 35.1 37.0 38.6 90-92: Creative, arts and entertainment activities Libraries, archives, museums and other cultural activities Gambling and betting activities 8.6 8.3 9.0 8.6 7.8 93: Sports activities and amusement and recreation activities 3.9 3.9 4.1 4.5 4.3 94: Activities of membership organisations 17.4 17.7 18.2 18.2 16.8 95: Repair of computers and personal and household goods 2.5 2.5 2.6 2.4 2.3 96: Other personal service activities 23.0 21.5 22.6 25.4 28.2 97-98: Activities of households as employers undifferentiated goods- and services-producing activities of households for own use 0.0 0.0 0.0 0.0 0.0 Total branches of activity 6,231.6 6,325.3 6,744.4 6,742.8 7,463.1 h: Households 6,877.4 7,302.7 7,510.6 7,342.2 6,990.9 Total taxes 13,109.0 13,628.0 14,255.0 14,085.0 14,454.0 TAXES ON TRANSPORT 01: Crop and animal production, hunting and related service activities 2.4 2.4 2.4 2.4 2.4 02: Forestry and logging 0.1 0.1 0.1 0.1 0.1 03: Fishing and aquaculture 0.2 0.2 0.2 0.2 0.2 05-09: Mining and quarrying 1.9 1.9 1.9 1.8 1.8 10-12: Manufacture of food products, beverages and tobacco products 2.3 2.3 2.3 2.3 2.2 13-15: Manufacture of textiles, wearing apparel and leather and related products. 0.3 0.3 0.3 0.3 0.3 16: Manufacture of wood and of products of wood and cork 0.7 0.7 0.7 0.7 0.7 17: Manufacture of paper and paper products 0.4 0.4 0.4 0.4 0.4 18: Printing and reproduction of recorded media 0.1 0.1 0.1 0.1 0.1 19: Manufacture of coke and refined petroleum products 9.6 9.7 9.7 9.5 9.3 20: Manufacture of chemicals and chemical products 0.9 0.9 0.9 0.9 0.9 21: Manufacture of basic pharmaceutical products and pharmaceutical preparations 0.1 0.1 0.1 0.1 0.1 22: Manufacture of rubber and plastic products 1.4 1.4 1.4 1.3 1.3 23: Manufacture of other non-metallic mineral products 1.0 1.0 1.0 1.0 1.0 24: Manufacture of basic metal 1.2 1.2 1.2 1.2 1.1 25: Manufacture of fabricated metal products, except machinery and equipment 0.6 0.6 0.6 0.6 0.5 26: Manufacture of computer, electronic and optical products 0.1 0.1 0.1 0.1 0.1 27: Manufacture of electrical equipment 0.5 0.5 0.5 0.5 0.5 28: Manufacture of machinery and equipment n.e.c 0.6 0.6 0.6 0.6 0.6 29: Manufacture of motor vehicles, trailers and semi-trailers 0.5 0.5 0.5 0.5 0.5 30:Manufacture of other transport equipment 0.1 0.2 0.2 0.1 0.1 31-32: Manufacture of furniture, other manufacturing 0.3 0.3 0.3 0.3 0.3 33: Repair and installation of machinery and equipment 0.1 0.1 0.1 0.1 0.1 35: Electricity, gas, steam and air conditioning supply 3.8 3.8 3.8 3.8 3.7 36: Water collection, treatment and supply 1.2 1.2 1.2 1.2 1.1 37-39: Sewerage, waste management and remediation activities 0.4 0.4 0.5 0.4 0.4 41-43: Construction 3.0 3.0 3.0 3.0 2.9 45: Wholesale and retail trade and repair of motor vehicles and motorcycles 3.8 3.8 3.8 3.8 3.7 46: Wholesale trade 7.4 7.4 7.5 7.4 7.2 47: Retail trade 3.2 3.2 3.2 3.1 3.1 49: Land transport and transport via pipelines 360.0 362.5 363.9 361.9 356.0 50: Water transport 0.0 0.0 0.0 0.0 0.0 51: Air transpor 0.1 0.1 0.1 0.1 0.1 52: Warehousing and support activities for transportation 3.3 3.4 3.4 3.3 3.2 53: Postal and courier activities 0.5 0.5 0.5 0.5 0.5 55-56: Accommodation food and beverage service activities 7.3 7.3 7.3 7.2 7.0 58: Publishing activities 0.1 0.1 0.1 0.1 0.1 59-60: Motion picture, video and television programme production, sound recording and music publishingactivities programming and broadcasting activities 0.7 0.7 0.7 0.7 0.6 61: Telecommunications 0.6 0.6 0.6 0.5 0.5 62-63: Computer programming, consultancy and related activities Information service activities 0.1 0.1 0.1 0.1 0.1 64: Financial service activities, except insurance and pension funding 0.3 0.3 0.3 0.3 0.3 65: Insurance, reinsurance and pension funding, except compulsory social security 0.1 0.1 0.1 0.1 0.1 66: Activities auxiliary to financial services and insurance activities 0.5 0.5 0.5 0.5 0.5 68: Real estate activities 0.3 0.3 0.3 0.3 0.3 69-70: Legal and accounting activities activities of head offices management consultancy activities 0.4 0.4 0.4 0.4 0.4 71: Architectural and engineering activities technical testing and analysis 0.4 0.5 0.5 0.4 0.4 72: Scientific research and development 0.0 0.0 0.0 0.0 0.0 73: Advertising and market research 0.2 0.2 0.2 0.2 0.2 74-75: Other professional, scientific and technical activities veterinary activities 0.1 0.1 0.1 0.1 0.1 77: Rental and leasing activities 16.5 16.6 16.9 18.7 17.8 78: Employment activities 0.0 0.0 0.0 0.0 0.0 79: Travel agency, tour operator and other reservation service and related activities 0.9 0.9 0.9 0.9 0.9 80-82: Security and investigation activities services to buildings and landscape activities office administrative, office support and other business support activities 0.6 0.6 0.6 0.6 0.6 84: Public administration and defence compulsory social security 9.3 9.3 9.4 8.7 9.2 85: Education 0.9 0.9 0.9 1.0 0.9 86: Human health activities 0.0 0.0 0.0 0.0 0.0 87-88: Social work activities 0.7 0.7 0.7 0.7 0.6 90-92: Creative, arts and entertainment activities Libraries, archives, museums and other cultural activities Gambling and betting activities 0.1 0.1 0.1 0.1 0.1 93: Sports activities and amusement and recreation activities 0.1 0.1 0.1 0.1 0.1 94: Activities of membership organisations 0.3 0.3 0.3 0.3 0.3 95: Repair of computers and personal and household goods 0.0 0.0 0.0 0.0 0.0 96: Other personal service activities 0.4 0.4 0.4 0.4 0.4 97-98: Activities of households as employers undifferentiated goods- and services-producing activities of households for own use 0.0 0.0 0.0 0.0 0.0 Total branches of activity 453.0 456.0 458.0 456.0 448.0 h: Households 2,218.0 2,362.0 2,546.0 2,619.0 3,042.0 Total taxes 2,671.0 2,818.0 3,004.0 3,075.0 3,490.0 TAXES ON POLLUTION AND RESOURCES 01: Crop and animal production, hunting and related service activities 5.0 5.0 5.0 5.0 4.0 02: Forestry and logging 0.0 0.0 0.0 0.0 0.0 03: Fishing and aquaculture 0.4 0.3 0.2 0.2 0.3 05-09: Mining and quarrying 27.2 20.8 14.6 20.5 10.0 10-12: Manufacture of food products, beverages and tobacco products 21.7 15.1 11.7 9.5 17.7 13-15: Manufacture of textiles, wearing apparel and leather and related products. 4.1 2.8 2.2 1.8 4.2 16: Manufacture of wood and of products of wood and cork 0.2 0.1 0.1 0.1 0.3 17: Manufacture of paper and paper products 15.2 10.5 8.2 6.7 14.0 18: Printing and reproduction of recorded media 0.0 0.0 0.0 0.0 0.0 19: Manufacture of coke and refined petroleum products 12.3 8.5 6.6 5.4 8.7 20: Manufacture of chemicals and chemical products 17.2 11.9 9.2 7.6 12.3 21: Manufacture of basic pharmaceutical products and pharmaceutical preparations 0.0 0.0 0.0 0.0 0.0 22: Manufacture of rubber and plastic products 1.4 0.9 0.7 0.6 1.4 23: Manufacture of other non-metallic mineral products 3.1 2.2 1.7 1.4 3.2 24: Manufacture of basic metal 8.0 5.5 4.3 3.5 6.0 25: Manufacture of fabricated metal products, except machinery and equipment 0.0 0.0 0.0 0.0 0.0 26: Manufacture of computer, electronic and optical products 0.0 0.0 0.0 0.0 0.0 27: Manufacture of electrical equipment 0.6 0.4 0.3 0.3 0.6 28: Manufacture of machinery and equipment n.e.c 0.2 0.1 0.1 0.1 0.7 29: Manufacture of motor vehicles, trailers and semi-trailers 2.3 1.6 1.3 1.0 2.4 30:Manufacture of other transport equipment 0.0 0.0 0.0 0.0 0.0 31-32: Manufacture of furniture, other manufacturing 0.8 0.5 0.4 0.3 0.6 33: Repair and installation of machinery and equipment 0.0 0.0 0.0 0.0 0.0 35: Electricity, gas, steam and air conditioning supply 192.3 129.9 111.2 62.0 106.4 36: Water collection, treatment and supply 0.0 0.0 0.0 0.0 0.0 37-39: Sewerage, waste management and remediation activities 0.0 0.0 0.0 0.0 0.0 41-43: Construction 0.0 0.0 0.0 0.0 0.0 45: Wholesale and retail trade and repair of motor vehicles and motorcycles 0.0 0.0 0.0 0.0 0.0 46: Wholesale trade 0.0 0.0 0.0 0.0 0.0 47: Retail trade 0.0 0.0 0.0 0.0 0.0 49: Land transport and transport via pipelines 0.0 0.0 0.0 0.0 0.0 50: Water transport 0.0 0.0 0.0 0.0 0.0 51: Air transpor 0.0 0.0 0.0 0.0 0.0 52: Warehousing and support activities for transportation 0.0 0.0 0.0 0.0 0.0 53: Postal and courier activities 0.0 0.0 0.0 0.0 0.0 55-56: Accommodation food and beverage service activities 0.0 0.0 0.0 0.0 0.0 58: Publishing activities 0.0 0.0 0.0 0.0 0.0 59-60: Motion picture, video and television programme production, sound recording and music publishingactivities programming and broadcasting activities 0.0 0.0 0.0 0.0 0.0 61: Telecommunications 11.0 6.9 6.2 2.0 6.2 62-63: Computer programming, consultancy and related activities Information service activities 0.0 0.0 0.0 0.0 0.0 64: Financial service activities, except insurance and pension funding 0.0 0.0 0.0 0.0 0.0 65: Insurance, reinsurance and pension funding, except compulsory social security 0.0 0.0 0.0 0.0 0.0 66: Activities auxiliary to financial services and insurance activities 0.0 0.0 0.0 0.0 0.0 68: Real estate activities 0.0 0.0 0.0 0.0 0.0 69-70: Legal and accounting activities activities of head offices management consultancy activities 0.0 0.0 0.0 0.0 0.0 71: Architectural and engineering activities technical testing and analysis 0.0 0.0 0.0 0.0 0.0 72: Scientific research and development 0.0 0.0 0.0 0.0 0.0 73: Advertising and market research 0.0 0.0 0.0 0.0 0.0 74-75: Other professional, scientific and technical activities veterinary activities 0.0 0.0 0.0 0.0 0.0 77: Rental and leasing activities 0.0 0.0 0.0 0.0 0.0 78: Employment activities 0.0 0.0 0.0 0.0 0.0 79: Travel agency, tour operator and other reservation service and related activities 0.0 0.0 0.0 0.0 0.0 80-82: Security and investigation activities services to buildings and landscape activities office administrative, office support and other business support activities 0.0 0.0 0.0 0.0 0.0 84: Public administration and defence compulsory social security 0.0 0.0 0.0 0.0 0.0 85: Education 0.0 0.0 0.0 0.0 0.0 86: Human health activities 0.0 0.0 0.0 0.0 0.0 87-88: Social work activities 0.0 0.0 0.0 0.0 0.0 90-92: Creative, arts and entertainment activities Libraries, archives, museums and other cultural activities Gambling and betting activities 0.0 0.0 0.0 0.0 0.0 93: Sports activities and amusement and recreation activities 0.0 0.0 0.0 0.0 0.0 94: Activities of membership organisations 0.0 0.0 0.0 0.0 0.0 95: Repair of computers and personal and household goods 0.0 0.0 0.0 0.0 0.0 96: Other personal service activities 0.0 0.0 0.0 0.0 0.0 97-98: Activities of households as employers undifferentiated goods- and services-producing activities of households for own use 0.0 0.0 0.0 0.0 0.0 Total branches of activity 323.0 223.0 184.0 128.0 199.0 h: Households 31.0 30.0 34.0 29.0 30.0 Total taxes 354.0 253.0 218.0 157.0 229.0 TOTAL TAXES 01: Crop and animal production, hunting and related service activities 139.3 127.8 126.2 123.7 157.0 02: Forestry and logging 4.9 6.2 6.5 6.5 6.2 03: Fishing and aquaculture 10.4 10.1 10.0 10.9 9.9 05-09: Mining and quarrying 97.5 101.5 108.1 118.8 128.4 10-12: Manufacture of food products, beverages and tobacco products 206.9 195.4 188.0 185.7 185.6 13-15: Manufacture of textiles, wearing apparel and leather and related products. 32.9 31.0 30.8 29.7 32.1 16: Manufacture of wood and of products of wood and cork 29.1 33.1 34.0 36.9 45.3 17: Manufacture of paper and paper products 70.6 61.0 57.1 49.8 60.3 18: Printing and reproduction of recorded media 11.0 11.2 12.9 13.5 12.6 19: Manufacture of coke and refined petroleum products 689.4 580.4 503.6 415.7 520.1 20: Manufacture of chemicals and chemical products 126.8 112.3 106.6 91.8 99.5 21: Manufacture of basic pharmaceutical products and pharmaceutical preparations 24.5 22.1 23.2 23.8 19.7 22: Manufacture of rubber and plastic products 110.2 105.4 103.2 90.6 101.4 23: Manufacture of other non-metallic mineral products 54.7 61.2 67.6 74.8 97.5 24: Manufacture of basic metal 129.3 135.0 129.9 97.6 137.9 25: Manufacture of fabricated metal products, except machinery and equipment 49.2 55.6 58.8 55.7 70.7 26: Manufacture of computer, electronic and optical products 3.6 4.2 5.8 5.3 5.7 27: Manufacture of electrical equipment 41.8 38.2 41.6 41.4 38.8 28: Manufacture of machinery and equipment n.e.c 39.4 36.9 34.9 37.5 45.3 29: Manufacture of motor vehicles, trailers and semi-trailers 81.3 76.9 75.8 66.6 66.3 30:Manufacture of other transport equipment 8.6 10.7 12.9 14.2 13.4 31-32: Manufacture of furniture, other manufacturing 13.2 14.1 16.7 18.8 20.4 33: Repair and installation of machinery and equipment 5.7 5.9 6.8 6.7 6.5 35: Electricity, gas, steam and air conditioning supply 434.2 376.2 377.6 305.5 360.8 36: Water collection, treatment and supply 69.2 65.8 67.4 65.5 56.5 37-39: Sewerage, waste management and remediation activities 32.6 32.6 34.6 28.2 29.2 41-43: Construction 65.3 64.8 87.3 126.6 202.9 45: Wholesale and retail trade and repair of motor vehicles and motorcycles 172.8 188.4 209.6 210.4 195.2 46: Wholesale trade 380.8 397.8 441.3 452.1 463.2 47: Retail trade 266.8 278.4 299.6 304.3 296.5 49: Land transport and transport via pipelines 2,344.4 2,463.2 2,667.8 2,736.4 3,038.5 50: Water transport 2.1 2.2 2.4 2.6 2.9 51: Air transpor 6.5 6.5 7.3 7.7 9.6 52: Warehousing and support activities for transportation 161.6 164.1 177.9 165.1 232.9 53: Postal and courier activities 29.3 28.4 29.9 32.6 38.1 55-56: Accommodation food and beverage service activities 295.7 320.0 341.6 356.6 421.4 58: Publishing activities 5.6 5.5 6.1 6.4 5.9 59-60: Motion picture, video and television programme production, sound recording and music publishingactivities programming and broadcasting activities 29.7 31.4 36.3 39.0 38.8 61: Telecommunications 56.1 53.5 57.4 55.3 52.6 62-63: Computer programming, consultancy and related activities Information service activities 13.3 13.3 12.6 12.4 10.3 64: Financial service activities, except insurance and pension funding 23.7 22.8 24.6 23.9 23.4 65: Insurance, reinsurance and pension funding, except compulsory social security 7.0 7.3 7.3 8.2 6.1 66: Activities auxiliary to financial services and insurance activities 21.0 22.2 24.0 24.9 28.8 68: Real estate activities 14.1 13.7 17.0 22.6 24.4 69-70: Legal and accounting activities activities of head offices management consultancy activities 21.1 21.0 27.7 40.5 41.5 71: Architectural and engineering activities technical testing and analysis 24.5 27.9 31.9 31.9 35.0 72: Scientific research and development 0.6 0.6 0.6 0.7 0.8 73: Advertising and market research 9.3 9.4 11.5 12.6 10.5 74-75: Other professional, scientific and technical activities veterinary activities 6.8 7.0 8.5 8.7 8.9 77: Rental and leasing activities 38.8 39.9 42.6 45.6 54.1 78: Employment activities 1.4 1.4 1.5 1.6 2.0 79: Travel agency, tour operator and other reservation service and related activities 33.2 37.8 50.6 52.9 34.5 80-82: Security and investigation activities services to buildings and landscape activities office administrative, office support and other business support activities 38.1 37.2 48.8 45.5 38.3 84: Public administration and defence compulsory social security 192.5 197.5 223.8 229.8 203.7 85: Education 91.9 97.9 107.5 110.2 119.4 86: Human health activities 47.4 45.1 47.6 46.8 43.3 87-88: Social work activities 33.6 32.5 35.8 37.7 39.2 90-92: Creative, arts and entertainment activities Libraries, archives, museums and other cultural activities Gambling and betting activities 8.7 8.4 9.1 8.7 7.9 93: Sports activities and amusement and recreation activities 4.0 4.0 4.2 4.6 4.4 94: Activities of membership organisations 17.7 18.0 18.5 18.5 17.1 95: Repair of computers and personal and household goods 2.5 2.5 2.6 2.4 2.3 96: Other personal service activities 23.4 21.9 23.0 25.8 28.6 97-98: Activities of households as employers undifferentiated goods- and services-producing activities of households for own use 0.0 0.0 0.0 0.0 0.0 Total branches of activity 7,007.6 7,004.3 7,386.4 7,326.8 8,110.1 h: Households 9,126.4 9,694.7 10,090.6 9,990.2 10,062.9 Total taxes 16,134.0 16,699.0 17,477.0 17,317.0 18,173.0 Notes: Source: National Statistics Institute