Ir al contenido
Logotipo del Gobierno de España. Ministerio de Hacienda. Logotipo de la Intervención General de la Administración del Estado.
Administración Presupuestaria

National accounting. Annual series. General government taxes and social contributions

The ESA defines taxes as compulsory payments without compensation, in cash or in kind, collected by public administrations or by the institutions of the European Union. At a first level of deaggregation, the SEC classifies taxes as: taxes on production and imports (D.2); taxes on income, equity, etc. (D.5); capital taxes (D.91).

Social contributions are defined as the actual or imputed contributions paid by households to social insurance systems for the purpose of securing the payment of social benefits. Social contributions include: employers ' actual social contributions (D.611); employers ' imputed social contributions (D.612); households ' actual social contributions (D.613).

This table presents the income from taxes and social contributions, detailed by tax and social contribution, which are a resource of each of the subsectors of the public administration sector (central, regional, local administration and social security funds).