Taxes and social contributions

These statistics are compiled following the methodology of the European System of National and Regional Accounts (ESA 2010). It provides detailed information on revenue from taxes and social contributions of the general government sector and its sub-sectors, according to the economic classification set out in the ESA. In addition, for each ESA heading, revenues are specified by type of tax and social contribution, following the national denomination, and receiving sub-sector. This table presents tax revenues in a harmonised and comparable way across Member States.

The detail of taxes registered in the Regional Administration sub-sector is also shown for each of the Autonomous Communities from 2012 onwards.

The highest level of aggregation of tax revenues in the ESA is for operations: Taxes on production and imports, Current taxes on income, wealth, etc., Taxes on capital and Net social contributions.

The information covers the public administration sector. The ESA 2010 defines this sector as all institutional units which are non-market producers whose output is intended for individual or collective consumption, which are financed by compulsory payments made by units belonging to other sectors and which carry out operations to redistribute national income and wealth.

The statistical concepts and definitions of the different types of taxes and social security contributions can be found in the SEC 2010. This statistical operation details, for each of the above operations, the national denominations of the resources of the general government sector, and its sub-sectors, which are assigned to these economic operations.

The statistical unit is the institutional unit as defined in the ESA 2010. This operation considers the institutional units classified in the general government sector and its sub-sectors.

The examples cited by the ESA as institutional units included in sector S.13 are the following:

a) general government units legally created for the purpose of exercising judicial authority over other units in the economic territory, and administering and financing a range of activities, mainly by providing non-market goods and services to the community;

b) a general government institution or quasi-corporation, if its output is mainly non-market and controlled by a general government unit;

c) non-profit institutions with legal personality which are non-market producers and are controlled by public administrations;

d) autonomous pension funds, where they have a legal obligation to contribute, and where public administrations manage the funds in terms of setting and approving contributions and benefits.

The series of taxes and social contributions published in year t covers the period from 1995 to year t-1.

Data by autonomous community are published from 2012 onwards.

This is a statistical operation that measures tax revenue levels, according to ESA definitions, expressed in millions of euros, by sub-sector of the general government sector. This table is also published as a percentage of GDP to facilitate comparability.

The collection, processing and dissemination of data from statistical operations for state purposes is governed by the provisions of Law 12/1989, of 9 May, on the Public Statistical Function (LFEP), and in the Fourth Additional Provision of Law 4/1990, of 29 June. The LFEP establishes that the National Statistical Plan is the main instrument for organising the statistical activity of the State Administration and contains the statistics to be compiled in the four-year period by the services of the State Administration or any other entities dependent on it. All statistics included in the National Statistical Plan are statistics for state purposes and are compulsory. This operation is a statistic for state purposes and is included in the National Statistical Plan 2021-2024.

Article 125.2(g) of the General Budgetary Law 47/2003 of 26 November 2003 (LGP) stipulates: The General Comptroller of the State Administration is the public accounting management centre, which is responsible for drawing up the national accounts of the units that make up the public administration sector, in accordance with the criteria for institutional delimitation and allocation of transactions established in the European System of National and Regional Accounts. In addition, Article 133 states: For the purposes of Article 125(2)(g), (h) and (i), public units shall be obliged to provide the cooperation and information necessary for the compilation of the economic accounts of the public sector and any other information in the field of the national accounts of public units which is laid down by internal and Community legislation.

The compilation and transmission of Taxes and social contributions of the general government sector together with those that are a resource of the subsector Institutions and bodies of the European Union is laid down in Annex B of Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European System of National and Regional Accounts in the European Union (Table 9).

Data exchanges between State statistical services (INE, ministerial departments, autonomous bodies and public entities of the State Administration), as well as between these and the statistical services of the Autonomous Communities for the development of the statistics entrusted to them, are regulated in the LFEP. The LFEP also establishes the mechanisms for statistical coordination between administrations, as well as the conclusion of cooperation agreements when deemed appropriate.

Law 12/1989 of 9 May 1989 on the Public Statistical Function obliges the IGAE as a statistical service not to disseminate personal data under any circumstances, regardless of their origin. Personal data are understood to be those relating to natural or legal persons that either allow the immediate identification of the data subjects, or lead by their structure, content or degree of disaggregation to their indirect identification.

Similarly, Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics provides for the need to establish common principles and guidelines to ensure the confidentiality of the data used to produce European statistics and access to these confidential data, taking into account technical progress and user needs in a democratic society.

The data is treated confidentially during the collection and validation process until publication.

AIn addition, it should be noted that the Taxes and social contributions resources of general government is a summary statistic in which the personal data, in this case referring to legal persons, used are presented aggregated in sectors or sub-sectors of general government, a fact that prevents the identification of the information associated with individual units.

The dissemination of these statistics is the same for all users at the time of publication.

However, the data collected in Taxes and social contributions of the general government sector are provided prior to their publication, under embargo, to the National Statistics Institute for the incorporation of this information in the Spanish Annual National Accounts and to Eurostat for their validation.

Annual.

The link to the online database for this data is as follows:

- Taxes and social contributions of the general government sector and its sub-sectors:

https://www.igae.pap.hacienda.gob.es/sitios/igae/es-ES/Contabilidad/ContabilidadNacional/Publicaciones/Paginas/iaimpuestosycotizaciones.aspx

- Taxes and contributions of the regional administration sub-sector. Breakdown by Autonomous Community:

https://www.igae.pap.hacienda.gob.es/sitios/igae/es-ES/Contabilidad/ContabilidadNacional/Publicaciones/Paginas/iaimpuestosycotizacionesCA.aspx

This statistical operation is compiled in accordance with the sectoral classification, definition and time of recording of taxes and social contributions set out in Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European System of National and Regional Accounts in the European Union.

The Manual on Government Deficit and Debt , published by Eurostat, provides additional guidance to the ESA 2010 on the classification of units, the time of recording of transactions and the nature of transactions.

According to Council Regulation 479/2009 on the application of the Protocol on the excessive deficit procedure annexed to the Treaty establishing the European Community, the Commission (Eurostat) has to report regularly to the European Parliament and the Council on the quality of the actual data reported by the Member States. The annual reports provide an overall assessment of the timeliness, reliability, completeness, compliance with accounting standards and consistency of data.

On an annual basis, when transmitting this information in the framework of the ESA 2010 Transmission Programme, Eurostat follows up by assessing the coherence, consistency and feasibility of the data transmitted. In this process, clarifications to data developments are provided upon request.

Eurostat reviews government finance statistics data during its Dialogue Visits to Member States.

Information on tax and social contribution revenues is crucial for tax policy analysis. The data in this table allow us to determine both the tax burden of the economy and its distribution by tax base. The main users are tax policy analysts, DG TAXUD, etc.

This transaction complies with the mandatory requirements of the ESA 2010 Transfer Programme for taxes and social contributions of the general government sector and its sub-sectors.

In addition, the information on the regional administration sub-sector is published by Autonomous Community.

Taxes and social contributions is a synthesis statistical operation that is compiled with budgetary information and General Accounts of all units classified in the general government sector subject to a restrictive budget and General Public Accounting Plan, and a very small number of units subject to the General Accounting Plan for companies. The data is associated with a high level of overall accuracy.

The mandatory transmission of this operation is t+9 months after the reference year. In t+9, the information for year t is provisional. At t+21 the data are definitive.

La IGAE publica esta estadística en la fecha establecida en el calendario, coincidiendo con el plazo fijado en el Programa de Transmisiones.

The ESA 2010 takes the form of a regulation of the European Parliament and of the Council to ensure that accounting concepts, methodology and rules are strictly applied and thus ensure comparability between Member States. Taxes and social contributions are recorded in accordance with ESA 2010, which ensures a high degree of comparability.

The series of these statistics is comparable over time, given that the ESA 2010, and in particular the Transfer Programme of this Regulation, requires the compilation of the table of income from Taxes and social contributions, for the general government sector and its sub-sectors, since 1995.

The complementary information published by the IGAE, providing data by autonomous community, begins in 2012.

The data on tax and social contributions revenues collected in this statistic are consistent with those recorded in all government finance and EDP statistics. In addition, this information on taxes and social security contributions is incorporated in the National Accounts.

The estimated budget appropriation required to carry out this operation amounts to 41.40 thousand euros, as provided for in the budget of the Ministry of Finance.

The general data revision policy for IGAE Government Finance Statistics is to revise the data published in t+1, corresponding to year t, until the last quarter of year t+2, the year in which the data incorporated in the statistical information is final.

In this statistical operation, the data for year t, published in t+9, are provisional. Those published in t+21 are final.

The information sources used for the compilation of this statistical operation are administrative data and economic-financial information on public companies classified in the general government sector.

The information covers the total number of units classified in the general government sector as defined in the European System of National and Regional Accounts (ESA 2010). Specifically, the source data used are the accounting information and the State and Social Security revenue budget; standardised questionnaires relating to the budgetary information and accounting and extra-budgetary information of each regional and local administration; accounting statements (balance sheets and profit and loss accounts) of the units not subject to budget, but included in the general government sector (S.13); and the General Account of each administration, comprising all the budgetary and accounting information produced during the financial year.

Administrative data relating to the State are centralised in the Accounting Information System (SIC) and those relating to Social Security in the Social Security Accounting Information System (SICOSS). For the rest of the units included in the state public sector (state public sector and foundations), the economic-financial information is available in the CICEP.red application, which includes the annual accounts, audit report, interim financial statements, etc. The economic-financial information necessary for this statistical operation completed by the Autonomous Communities is collected in the Autonomous Communities Information Centre (CIMCA) and that relating to Local Corporations in SICEL (Local Entities Accounting Information System). Finally, the General Account of each administration is available, comprising all the budgetary and accounting information for the year.

The validation process consists of arithmetic checks and consistency with the information on the general government sector provided in the framework of Government Finance Statistics.

The allocation of budget revenue to the various Taxes and Social Contributions operations foreseen in the ESA is based on the economic classification of the budget, and on the analysis of the regulations specific to each resource. Thus, firstly, the different revenue items/sub-items included in the Budget are assigned to the Taxes and Social Security Contributions operations defined in the ESA, according to their economic nature, for which purpose the budgetary classification and, where applicable, the specific regulations for each revenue are studied.

In particular, what is included in the revenue budget of the different units under chapters 1 Direct taxes and social contributions and 2 Indirect taxes is classified as tax (or social contributions in the case of social security) in accordance with the categories set out in the ESA 2010 and its valuation rules. Where appropriate, the rules and regulations for each income are studied in order to carry out this allocation.

The fees recorded in Chapter 3 are analysed to determine whether, according to the criteria set out in the ESA, they represent a tax or a purchase of services from the government. Aquellas clasificadas como impuestos, posteriormente, se asignan a las correspondientes rúbricas del SEC.

In certain cases, certain income from Chapters 4 and 5 is recorded as taxes. An example would be revenues from the auctioning of greenhouse gas emission allowances which are classified in national accounts under transaction D.29 Other taxes on production.

In a second stage, the Taxes and Social Contributions transactions are quantified each year, applying the recording criteria set out in the ESA. This is based on the amounts recorded as settled entitlements and collections in the different items/sub-items of the economic classification of the revenue budget.

In general, it is possible to allocate each item/sub-items of the revenue budget to a specific operation defined in the ESA. However, there may be special situations where a given tax item, which is contained in a single budget heading/sub-item, is subject to different economic events which, according to the ESA, must be allocated to different operations. For example, in the sub-sector local government, the revenue from the Vehicle Tax according to ESA is to be allocated to operation D.29 Other taxes on production if the vehicle is used in the production process and in the operation D.59 Other current taxes if the vehicle is owned by a household which uses it for non-productive purposes. In these cases, the allocation of the tax to different transactions is made on the basis of the specific analysis of each situation. In particular, the distribution of the IVTM is based on the statistics prepared by the General Directorate of Traffic in relation to the existing vehicle fleet.

Exceptionally, some public entities, subject to the Spanish National Chart of Accounts or any of its adaptations, which are classified in the general government sector, collect revenues that, according to ESA criteria, should be recorded as taxes. In this case, the classification of this income is based on the regulations governing this income and the activity of the unit, as described in the notes to the financial statements. The quantification is made with the information contained in the profit and loss account, cash flow statements and additional questionnaires, where applicable. This would be the case, for example, for the Deposit Guarantee Fund for Credit Institutions where the income received is recorded in national accounts as taxes.