This statistic presents the revenue and expenditure of the general government sector, and its sub-sectors, broken down by current and capital operations as defined in the ESA, in a form more appropriate for fiscal analysis. The difference between revenues and expenditures is the sector's financing Capacity (+)/Need (-).
Most of the information presented in the annual statistics is to satisfy all the requirements set out in Table 2 of the ESA Transmissions programme. Similarly, most of the information collected in the quarterly statistics is to comply with the regulations on short-term government finance statistics and on quarterly non-financial government finance accounts.
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 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.
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 requires two annual transmissions of the information collected in the annual operation (Table 2 of the Transmission Schedule) for the total of the sector and its sub-sectors.
The transmission of quarterly information from the general government sector to the Commission is regulated by the following regulations:
- Regulation (EC) No 1221/2002 of the European Parliament and of the Council of 10 June 2002 on quarterly non-financial accounts for general government.
- Regulation (EC) No 1161/2005 of the European Parliament and of the Council of 6 July 2005 on the compilation of quarterly non-financial accounts by institutional sector.
- Commission Regulation (EC) No 264/2000 of 3 February 2000 on the implementation of Council Regulation (EC) No 2223/96 with respect to short-term public finance statistics.
Furthermore, Order HAP/2105/2012, of 1 October, which implements the reporting obligations set out in Organic Law 2/2012, of 27 April, on Budgetary Stability and Financial Sustainability, requires the publication in national accounting terms of the monthly accounts of the regional government sub-sector and the quarterly accounts of the local government sub-sector from 2013 onwards.
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.
In addition, it should be noted that taxes and social contributions, general government resources, is a summary statistic in which the personal data used, in this case referring to legal persons, is 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 the Non-financial Operations of the general government sector, annual and quarterly, are provided prior to their publication, under embargo, to the National Statistics Institute for the incorporation of this information in the Spanish Annual/Quarterly National Accounts.
The periodicity of dissemination of these two statistics is as follows:
- Annual Non-Financial Transactions of the General Government Sector and its Subsectors:
It is published twice a year, in March and September
- Quarterly Non-Financial Transactions of the General Government Sector and its Sub-sectors:
The link to the online database for this data is as follows:
- Annual non-financial transactions of the general government sector and its sub-sectors:
- Annual non-financial operations of the regional government sub-sector. Breakdown by autonomous community:
- Annual non-financial operations of the regional government sub-sector.
- Quarterly non-financial operations of the regional government sub-sector. Breakdown by autonomous community
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
Manual on Government Deficit and Debt, published by Eurostat, also provides some guidance on the recording of taxes and social contributions.
When transmitting this information under 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.
This operation complies with all the requirements of the ESA 2010 Transmission Programme, Table 2 Main aggregates of general government, annual reporting, as well as with the transmission of quarterly data to the Commission.
In addition, this information is also published by autonomous community.
The publication, and transmission to Eurostat, of these statistics is as follows:
Information for year t: In t+3 months advance data, in t+9 provisional data and in t+21 final data.
- Quarterly Non-Financial Transactions of the General Government Sector and its Sub-sectors:
Quarter T information: In T+3 months.
The data revision practice in these statistics is as follows:
The information for year t published in t+3 months contains advance data. At t+9 the data are provisional and at t+21 the data are final. The finality of the data is reached once all the information from the different administrations has been incorporated. In particular, the General Account is the latest available information on the economic and financial activity carried out by the different administrations.
The information for quarter T of year t is published in T+3 months. Each time a new quarter is published, the previous quarters of the year are reviewed, if necessary. The quarterly series becomes definitive in t+21 months (September of year t+2).
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). In particular, 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 government; accounting statements (balance sheets and profit and loss accounts) of the units not subject to the budget, but included in the general government sector (S.13); and the General Account of each government, comprising all the budgetary and accounting information produced during the financial year.
The work to be carried out for the compilation of this statistical operation varies according to two types of units, those subject to a restrictive budget and public accounting, and those that are not. In the first group, the revenue and expenditure under the various budget items/sub-items are allocated to the various national accounts transactions on the basis of their economic nature according to ESA criteria. In a second stage, the Non-Financial Transactions (revenue and expenditure) of the general government sector are quantified, applying the recording criteria established in the ESA.
In the case of those public entities subject to the Spanish General Chart of Accounts or any of its adaptations, classified in the public administration sector, the identification and quantification of their operations, for national accounting purposes, is carried out on the basis of the information contained in their profit and loss account, variations in the balance sheet, annual report and additional questionnaires requested for this purpose.
Finally, for each sub-sector, the counterpart unit is analysed for interest transactions, current transfers and capital transfers, both in revenue and expenditure, so that in sector S.13 each transaction is the sum of the data for each sub-sector, except for the aforementioned transactions which are consolidated between sub-sectors.