Taxes and social contributions

This statistic is prepared according to the methodology of the European System of National and Regional Accounts (ESA 2010). It provides detailed information on the income from taxes and social contributions of the Public Administration sector and its subsectors, according to the economic classification established in the SEC. In addition, for each heading of the ESA, the income is specified by type of tax and social contribution, following the national name, and the subsector receiving them. This table presents tax revenues in a harmonised and comparable way between the different Member States.

The detail of taxes registered in the Regional Administration subsector is also shown for each of the autonomous communities from 2012 onwards.

The highest level of aggregation of tax revenue presented by the ESA relates to 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 the set of institutional units which are non-market producers whose production 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 for the redistribution of income and national wealth.

The statistical concepts and definitions of the different types of taxes and social contributions are included in the SEC 2010. This statistical operation details, for each of the previous operations, the national denominations of the resources of the public administration sector, and their subsectors, which are allocated to these economic operations.

The statistical unit is the institutional unit as defined in the ESA 2010. In this operation, the institutional units classified in the public administration sector and their subsectors are considered.

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

(a) Government units legally established to exercise judicial authority over other units in the economic territory, and to administer and finance a number of activities, mainly by providing non-market goods and services to the community;

(b) an institution or quasi-society of public administrations, if its production is mainly non-market and is controlled by a unit of public administrations;

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

(d) Self-employed pension funds, if they have a legal obligation to contribute, and when the public administrations manage the funds with regard to the fixing and approval of contributions and benefits.

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

The data by autonomous community are published from 2012 onwards.

It is a statistical operation that measures levels of tax revenue, according to the ESA definitions, expressed in millions of euros, by subsectors of the public administration sector. This table is also published in percentages of GDP to facilitate comparability.

The collection, processing and dissemination of data on statistical operations for State purposes is governed by the provisions of Law 12/1989, of 9 May, on the Public Statistical Function (LFEP), and the Fourth Additional Provision of Law 4/1990, of 29 June. The LFEP establishes that the National Statistical Plan is the principal computer tool for the statistical activity of the State Administration and contains the statistics to be produced during 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 for mandatory completion. This operation is a stats for state purposes and is included in the National Statistical Plan 2021-2024.

Article 125.2 (g) of General Budget Act 47/2003 of 26 November (LGP) provides: The General Intervention of the State Administration is the management centre of public accounting, which is responsible for drawing up the national accounts of the units that make up the sector of public administrations, in accordance with the criteria of institutional delimitation and imputation of operations 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 collaboration and information necessary for the preparation of the Public Sector Economic Accounts and any information, in the field of the national accounting of public units, provided for by internal and Community regulations.

The preparation and transmission of Taxes and social contributions in the public administration sector together with those used by the subsector Institutions and bodies of the European Union is established 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 of the European Union (Table 9).

The exchange of data between the statistical services of the State (INE, ministerial departments, autonomous bodies and public entities of the State Administration), as well as between them 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 mechanisms for statistical coordination between administrations, as well as the conclusion of cooperation agreements when this is deemed appropriate.

Law 12/1989, of 9 May, on the Public Statistical Function obliges the IGAE as a statistical service not to disseminate personal data in any case whatever its origin. It is understood that personal data refers to natural or legal persons that either allow the immediate identification of the interested parties, or lead by their structure, content or degree of disaggregation to the indirect identification of them.

Similarly, Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics establishes the need to establish common principles and guidelines to guarantee the confidentiality of data used to compile European statistics and access to such confidential data, taking into account technical progress and the needs of users in a democratic society.

The data are treated confidentially during the collection and validation process until they are published.

In addition, it should be noted that public administration taxes and social contributions resources is a summary statistic in which personal data, in this case concerning legal persons, used are aggregated in sectors or subsectors of public administrations, a fact that prevents the identification of information associated with individual units.

The dissemination of this statistic is the same for all users at the time of publication.

However, the data collected in the Taxes and social contributions of the public administration sector are provided prior to their publication, under embargo, to the National Statistical Institute for the incorporation of this information in the Annual National Accounting of Spain and to Eurostat for validation.

Annually.

The link to the online database of these data is as follows:

- Taxes and social contributions in the public administration sector and its subsectors:

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

- Taxes and contributions from the regional administration subsector. Detail by Autonomous Community:

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

This statistical operation is prepared in accordance with the sectoral classification, definition and time of registration of economic operations established 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 of the European Union.

The Manual on Government Deficit and Debt , published by Eurostat, also provides some guidance on the registration of taxes and social contributions.

In accordance with 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) is to report periodically to the European Parliament and the Council on the quality of the actual data communicated by the Member States. The annual reports provide an overall assessment of timeliness, reliability, integrity, compliance with accounting standards and data consistency.

Annually, by transmitting this information within the framework of the ESA 2010 Transmission Programme, Eurostat monitors the consistency, consistency and feasibility of the transmitted data. In this process, clarifications are provided to the evolution of the data when it is required.

Eurostat at its Dialogue Visits to the Member States reviews data from public finance statistics.

Information on income from taxes and social contributions is crucial for the analysis of fiscal policy. The data contained in this table make it possible to determine both the fiscal burden of the economy and its distribution by fiscal bases. The main users are tax policy analysts, DG TAXUD, etc.

This operation meets the mandatory requirements of the SEC 2010 Transmission Programme relating to taxes and social contributions in the public administration sector and its subsectors.

In addition, information from the regional administration subsector is published by autonomous community.

Taxes and social contributions is a summary statistical operation that is prepared with budgetary information and general accounts of all the units classified in the public administration sector subject to a restrictive budget and General Plan of Public Accounting, and a very small number of units subject to the General Plan of Accounting of Companies. The data is associated with a high level of global accuracy.

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

IGAE publishes this statistic on the date set in the calendar, coinciding with the deadline set in the Transmission Programme.

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 thereby ensure comparability between Member States. Taxes and social contributions are recorded in accordance with the ESA 2010, which ensures a high degree of comparability.

The series of this statistic is comparable in time, given that the ESA 2010, and in particular the Transmission Programme of this Regulation, requires the preparation of the table of income from Taxes and social contributions, for the public administration sector and its subsectors, since 1995.

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

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

The general policy of reviewing data relating to Public Finance Statistics of the IGAE is to review 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 have the character of definitive.

In this statistical operation, the data for year t, published in t+9, are provisional. Those published in t+21 are of a definitive nature.

The sources of information used for the preparation of this statistical operation are administrative data and economic-financial information of public enterprises classified in the public administration sector.

The information covers the total number of units classified in the public administration 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 concerning 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 units not subject to the budget but included in the public administration sector (S.13); and the General Account of each administration, comprising all the budgetary and accounting information made during the financial year.

Administrative data relating to the State are centralized in the Accounting Information System (SIC) and in the Social Security Accounting Information System (SICOSS). For the other units that are included in the state public sector (state and foundation public sector), the economic-financial information is available in the application CICEP.red that includes the annual accounts, audit report, intermediate financial statements, etc. The economic and financial information required for this statistical operation completed by the Autonomous Communities is collected at 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, including all the budgetary and accounting information provided during the financial year.

The validation process consists of arithmetic checks and consistency with the information relating to the public administration sector provided in the framework of Public Finance Statistics.

The allocation of budgetary revenue to the various Taxes and Social Contributions operations provided for 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 concepts/sub-concepts included in the Budget are assigned to the Tax and Social Contributions operations defined in the ESA, taking into account their economic nature, for which purpose the budgetary classification and, where appropriate, the specific regulations of each income are studied.

In particular, what is included in the revenue budget of the different units in chapters 1 Direct taxes and social contributions and 2 Indirect taxes is classified as tax (or social contributions in the case of Social Security) according to the categories established in the ESA 2010 and its valuation rules. Where appropriate, the regulations specific to each income are studied in order to make this allocation.

The rates recorded in Chapter 3 are analysed to determine whether, according to the criteria laid down in the ESA, they represent a tax or a purchase of services from the administration. Those classified as taxes are subsequently assigned to the corresponding ESA headings.

In certain cases, certain income in chapters 4 and 5 is recorded as taxes. One example would be revenues from greenhouse gas emission allowances auctioning which are classified in national accounts in operation D.29. Other taxes on production.

In a second stage, the transactions of Taxes and Social Contributions are quantified each year, applying the registration criteria established in the SEC. This is done on the basis of the amounts collected as liquidated duties and collection in the various concepts/sub-concepts of the economic classification of the Revenue Budget.

In general, it is possible to allocate each concept/sub-concept of the revenue budget to a specific operation defined in the ESA. However, there may be special situations, in which a particular tax figure, taken under a single budget concept/sub-concept, has serious differentiated economic facts which, according to the ESA, must be allocated to different operations. For example, in the local government subsector, revenue from the ESA Mechanical Drive Vehicle Tax should be assigned to Operation D.29 Other Production Taxes if the vehicle is used in the production process and Operation D.59 Other Standard Taxes if the vehicle is owned by a household using it for non-productive purposes. In these cases, the distribution of the tax in different operations is made on the basis of the specific analysis of each situation. In particular, the distribution of the IVTM is carried out according to the statistics prepared by the Directorate-General for Traffic in relation to the existing vehicle fleet.

Exceptionally, some public entities, subject to the General Accounting Plan of the Spanish Company or to any of its adaptations, which are classified in the public administration sector collect revenues that, according to the criteria of the SEC, must be registered as taxes. In this case, the classification of these revenues is carried out according to the regulations governing them and the activity of the unit, described in the Report. Quantification is carried out 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, of the Deposit Guarantee Fund of Credit Institutions in which income received is recorded in national accounts as taxes.