|Millions of euro|
|System charges - emissions allowances||90||430||(340)||-79.1%|
|Charges for energy efficiency certificates||277||416||(139)||-33.4%|
|Charges for purchases of green certificates||61||62||(1)||-1.6%|
|Losses on disposal of property, plant and equipment, and intangible assets||65||76||(11)||-14.5%|
|Taxes and duties||1,130||1,035||95||9.2%|
(1) The 2019 figures have been adjusted to take account of the fair value gain on contracts for the purchase of commodities with physical settlement (IFRS 9) from “Other operating costs” to “Electricity, gas and fuel” and “Services and other materials”.
Other operating costs decreased by €491 million compared with the previous year, mainly due to a reduction in environmental compliance charges in Italy and the effect of the recognition in 2019 of capital losses by Enel North America, mainly reflecting the sale of a number of companies owning wind farms that were measured using the equity method.
These factors were partly offset by higher taxes and duties in Spain, mainly reflecting the effect of the temporary suspension for 2019 of the tax on the generation of electricity and on fuels used in conventional thermal and nuclear generation (Royal Decree Law 15/2018) as well as the introduction from July 2020 of a new “eco-tax” in Catalonia.