The series taxes and social contributions covers the period 1995-2019.
Data by autonomous community are published from 2012 onwards.
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
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 Institutions and bodies of the European Union
sub-sector is set out 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).
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
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 link to the publications calendar is as follows:
The dissemination of these statistics is the same for all users at the time of
Nevertheless, 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.
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
Manual on Government Deficit and Debt
, published by Eurostat, also provides some guidance on the recording of taxes and
On an annual basis, when transmitting this information in the framework of the ESA 2010
Transmission Programme, Eurostat assesses the coherence, consistency and feasibility of
the data transmitted. In this process, clarifications to the evolution of data or tax
classification are submitted when requested.
Eurostat reviews government finance statistics data during its Dialogue Visits to Member
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
Furthermore, the information on the regional administration sub-sector is published by
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 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.
LThe 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 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. Those classified as taxes are subsequently allocated to the corresponding
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 concepts/sub-concepts
of the economic classification of the revenue budget.
In general it is possible to allocate each item/sub-item 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 item/sub-item, is subject to
different economic events which, according to the ESA, have to be allocated to different
operations. For example, in the sub-sector local government, the revenue from the tax on
motor vehicles according to the ESA should be allocated to transaction
D.29 Other taxes on production if the vehicle is used in the production process
and to transaction
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 (Tax on Motor Vehicles) is based on the
statistics prepared by the General Directorate of Traffic in relation to the existing
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 revenue is based on the regulations governing this revenue 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.