Magnitudes recaudatorias del IVA por sector económico (NACE)
ESTADÍSTICA ANUAL
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Magnitudes recaudatorias
Clasificaciones económicas
Magnitudes recaudatorias del IVA por sector económico (NACE)
Ejercicio 2024 |
Sector (NACE) | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Total | Agricultura, ganadería, silvicultura y pesca | Industria extractiva, energía y agua | Industria | Construcción y activ. inmobiliarias | Comercio, reparaciones y transporte | Información y comunicaciones | Entid. financieras y aseguradoras | Servicios a las empresas | Servicios sociales | Otros servicios personales y de ocio | Sin clasificar | |
| Declarantes | 3.720.477 | 159.352 | 38.534 | 164.279 | 1.135.544 | 723.210 | 89.420 | 43.767 | 680.122 | 107.587 | 570.896 | 7.766 |
| OPERACIONES CORRIENTES | ||||||||||||
 RESULTADO DERIVADO DEL VALOR AÑADIDO INTERIOR | 114.091.416 | -205.267 | 6.746.741 | 21.822.413 | 14.164.706 | 33.487.018 | 5.389.928 | 3.312.841 | 23.360.477 | 1.638.006 | 4.436.126 | -61.572 |
| RÉGIMEN GENERAL | 85.021.583 | -425.648 | 4.886.074 | 17.521.580 | 5.177.990 | 23.852.732 | 4.694.150 | 2.995.956 | 21.515.627 | 1.235.591 | 3.768.801 | -201.271 |
| Total Cuotas IVA repercutidas y potenciales | 471.028.452 | 3.472.021 | 25.445.928 | 105.634.579 | 36.640.106 | 195.642.697 | 19.745.622 | 11.186.925 | 53.058.688 | 2.736.680 | 16.568.192 | 897.013 |
| Cuotas IVA repercutido por: | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
 Ventas corrientes sujetas | 361.835.324 | 3.264.113 | 21.492.276 | 62.220.568 | 35.051.199 | 150.855.570 | 17.047.078 | 7.228.211 | 45.225.195 | 2.509.966 | 16.142.349 | 798.798 |
| Cuotas IVA potenciales por: | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Ventas exteriores | 109.193.127 | 207.907 | 3.953.652 | 43.414.011 | 1.588.907 | 44.787.127 | 2.698.544 | 3.958.714 | 7.833.493 | 226.714 | 425.843 | 98.215 |
| Total Cuotas Iva deducibles por compras corrientes | 386.006.869 | 3.897.669 | 20.559.853 | 88.112.999 | 31.462.116 | 171.789.965 | 15.051.472 | 8.190.969 | 31.543.061 | 1.501.089 | 12.799.391 | 1.098.284 |
| Operaciones interiores | 286.367.576 | 3.681.385 | 18.043.006 | 53.178.490 | 30.248.668 | 120.311.702 | 12.647.055 | 7.062.176 | 26.487.231 | 1.460.782 | 12.189.899 | 1.057.182 |
| Importaciones | 41.709.970 | 9.896 | 1.940.550 | 16.706.709 | 315.307 | 21.805.938 | 90.074 | 18.091 | 775.397 | 4.623 | 34.400 | 8.985 |
| Adquisiciones intracomunitarias de bienes | 40.981.011 | 80.078 | 240.868 | 15.061.740 | 593.847 | 22.670.872 | 599.435 | 62.654 | 1.433.851 | 18.282 | 192.709 | 26.675 |
| Adquisiciones intracomunitarias de servicios | 14.944.747 | 21.037 | 332.651 | 2.391.890 | 330.302 | 5.934.512 | 1.709.838 | 947.971 | 2.845.513 | 34.403 | 387.431 | 9.198 |
| Compras agrarias en régimen especial | 1.972.201 | 106.635 | 2.367 | 775.805 | 2.524 | 1.069.856 | 32 | 1.150 | 11.626 | 157 | 1.924 | 126 |
| Regularización por aplicación porcentaje definitivo de prorrata | 31.364 | -1.361 | 411 | -1.635 | -28.532 | -2.915 | 5.039 | 98.926 | -10.557 | -17.158 | -6.971 | -3.882 |
| REGIMENES ESPECIALES | 29.069.833 | 220.381 | 1.860.667 | 4.300.833 | 8.986.717 | 9.634.286 | 695.778 | 316.885 | 1.844.850 | 402.415 | 667.324 | 139.698 |
| Operaciones realizadas por el sujeto pasivo | 818.419 | 31.250 | 28 | 17.273 | 2.019 | 483.354 | 382 | 1.118 | 187.201 | 2.979 | 92.744 | 70 |
| Bienes usados, obras de arte, antigüedades y objetos de colección | 255.229 | 94 | 27 | 847 | 1.693 | 245.867 | 272 | 1.101 | 4.706 | 58 | 506 | 57 |
| Agencias de viaje | 194.866 | 0 | 0 | 1.409 | 256 | 9.221 | 107 | 18 | 182.231 | 1.059 | 565 | 0 |
| Régimen simplificado | 368.324 | 31.156 | 1 | 15.017 | 71 | 228.265 | 3 | 0 | 264 | 1.862 | 91.673 | 13 |
| Empresariales | 337.059 | 78 | 0 | 15.005 | 69 | 228.168 | 3 | 0 | 260 | 1.861 | 91.603 | 13 |
| Agrícolas y ganaderas | 31.265 | 31.078 | 1 | 12 | 2 | 98 | 0 | 0 | 4 | 0 | 69 | 0 |
| Operaciones realizadas por terceros | 28.251.414 | 189.131 | 1.860.638 | 4.283.559 | 8.984.697 | 9.150.932 | 695.396 | 315.767 | 1.657.649 | 399.437 | 574.580 | 139.628 |
| Recargo de equivalencia | 614.618 | 1.932 | 110 | 82.190 | 462 | 524.037 | 846 | 36 | 4.091 | 107 | 810 | -4 |
| Inversión sujeto pasivo en operaciones interiores | 27.636.796 | 187.199 | 1.860.528 | 4.201.369 | 8.984.235 | 8.626.895 | 694.550 | 315.731 | 1.653.557 | 399.330 | 573.770 | 139.632 |
| OPERACIONES DE INVERSIÓN | ||||||||||||
| INVERSIÓN NETA | 13.381.999 | 535.769 | 925.177 | 2.443.795 | 1.905.715 | 3.038.482 | 736.590 | 875.233 | 1.428.415 | 523.313 | 893.338 | 76.173 |
| Cuotas deducidas por inversiones | 14.998.234 | 580.478 | 978.698 | 2.561.925 | 2.303.214 | 3.437.262 | 773.918 | 914.797 | 1.848.973 | 535.661 | 982.594 | 80.715 |
| RÉGIMEN GENERAL | 14.841.874 | 555.839 | 978.698 | 2.560.895 | 2.303.178 | 3.321.237 | 773.918 | 914.797 | 1.848.883 | 535.235 | 968.479 | 80.715 |
| Operaciones interiores | 13.907.700 | 536.497 | 933.693 | 2.141.074 | 2.258.478 | 3.110.471 | 752.938 | 864.266 | 1.772.271 | 529.600 | 928.150 | 80.262 |
| Importaciones | 153.968 | 1.669 | 15.750 | 50.498 | 16.147 | 31.370 | 1.555 | 4.128 | 26.984 | 636 | 4.572 | 659 |
| Adquisiciones intracomunitarias | 800.599 | 17.568 | 29.389 | 369.417 | 41.208 | 179.423 | 19.543 | 42.465 | 56.466 | 4.189 | 38.019 | 2.912 |
| Regularización de inversiones | -20.393 | 104 | -134 | -94 | -12.655 | -27 | -118 | 3.938 | -6.839 | 810 | -2.262 | -3.118 |
| RÉGIMEN SIMPLIFICADO | 156.360 | 24.639 | 0 | 1.030 | 36 | 116.024 | 0 | 0 | 90 | 425 | 14.115 | 0 |
| Cuotas repercutidas por desinversión | 1.616.235 | 44.708 | 53.521 | 118.130 | 397.500 | 398.780 | 37.328 | 39.564 | 420.558 | 12.348 | 89.256 | 4.542 |
| RESULTADO DERIVADO DE LA ACTIVIDAD INTERIOR | 100.709.417 | -741.036 | 5.821.564 | 19.378.618 | 12.258.992 | 30.448.536 | 4.653.338 | 2.437.608 | 21.932.061 | 1.114.694 | 3.542.788 | -137.745 |
| OTRAS OPERACIONES | 102.081.154 | 166.355 | 2.995.726 | 33.629.542 | 813.614 | 52.275.046 | 3.445.560 | 2.714.149 | 4.916.229 | 122.084 | 929.912 | 72.936 |
| COMPRAS EXTERIORES | 107.519.410 | 141.183 | 3.078.736 | 35.188.298 | 1.424.023 | 53.118.268 | 4.015.181 | 2.767.875 | 6.590.681 | 159.125 | 952.553 | 83.487 |
| Adquisiones intracomunitarias de bienes (cuotas autorepercutidas) | 41.830.368 | 98.589 | 266.220 | 15.441.382 | 632.050 | 22.863.035 | 618.817 | 115.519 | 1.491.880 | 39.673 | 232.588 | 30.616 |
| Adquisiones intracomunitarias de servicios (cuotas autorepercutidas) | 15.251.397 | 21.327 | 339.502 | 2.392.151 | 335.241 | 5.945.428 | 1.712.723 | 1.139.237 | 2.868.900 | 78.566 | 405.002 | 13.322 |
| Inversión del sujeto pasivo (cuotas autorepercutidas) en operaciones con establecidos en terceros países | 8.969.705 | 9.271 | 527.769 | 983.197 | 124.653 | 2.487.729 | 1.592.704 | 1.477.697 | 1.443.384 | 33.238 | 275.411 | 14.653 |
| Importaciones | 22.913.515 | 10.593 | 235.520 | 7.677.624 | 273.593 | 13.829.711 | 90.938 | 26.025 | 697.456 | 7.648 | 39.512 | 24.896 |
| Operaciones asimiladas a la importación | 18.554.425 | 1.403 | 1.709.726 | 8.693.944 | 58.486 | 7.992.365 | 0 | 9.399 | 89.061 | 0 | 41 | 0 |
| Modificaciones y rectificaciones de cuotas | -5.446.839 | 25.070 | -81.566 | -1.558.868 | -611.553 | -844.301 | -575.304 | -53.790 | -1.674.987 | -38.265 | -22.745 | -10.530 |
| Regularización cuotas art.80.cinco.5º LIVA | 8.583 | 102 | -1.444 | 112 | 1.144 | 1.080 | 5.683 | 64 | 536 | 1.224 | 103 | -21 |
| RESULTADO DERIVADO DE LA PRODUCCIÓN | 202.790.571 | -574.681 | 8.817.290 | 53.008.160 | 13.072.606 | 82.723.582 | 8.098.898 | 5.151.758 | 26.848.291 | 1.236.777 | 4.472.699 | -64.809 |
| CONSUMO EXTERIOR: Iva no repercutido por ventas exteriores | 109.193.127 | 207.907 | 3.953.652 | 43.414.011 | 1.588.907 | 44.787.127 | 2.698.544 | 3.958.714 | 7.833.493 | 226.714 | 425.843 | 98.215 |
| RECAUDACIÓN DEL PERIODO | 93.597.443 | -782.588 | 4.863.638 | 9.594.149 | 11.483.699 | 37.936.455 | 5.400.353 | 1.193.044 | 19.014.798 | 1.010.063 | 4.046.856 | -163.024 |
| Correspondiente a Territorio Foral | 1.869.401 | -1.091 | 320.937 | 61.747 | 97.950 | 835.648 | 157.160 | 18.694 | 337.658 | 8.465 | 32.169 | 64 |
| Compensación pendiente de ejercicios anteriores | 4.133.619 | 129.755 | 230.021 | 412.924 | 1.010.600 | 1.102.369 | 99.584 | 34.958 | 561.013 | 89.768 | 425.988 | 36.640 |
| RESULTADO DE LA LIQUIDACIÓN ANUAL | 87.594.423 | -911.252 | 4.312.680 | 9.119.478 | 10.375.149 | 35.998.438 | 5.143.609 | 1.139.392 | 18.116.127 | 911.830 | 3.588.700 | -199.728 |
| Ingreso | 104.937.600 | 787.690 | 3.326.371 | 14.091.211 | 14.817.441 | 40.960.090 | 4.282.225 | 935.815 | 19.306.630 | 1.158.373 | 4.957.648 | 314.106 |
| Devolución mensual | 22.987.192 | 506.562 | 635.289 | 7.730.338 | 2.424.223 | 8.866.129 | 563.944 | 81.156 | 1.397.285 | 91.283 | 344.048 | 346.935 |
| Devolución anual | 6.847.454 | 1.062.510 | 285.052 | 603.121 | 1.515.453 | 1.406.635 | 269.564 | 99.428 | 728.747 | 166.092 | 572.278 | 138.573 |
| Compensaciones pendientes ejercicios posteriores | 4.821.411 | 167.567 | 400.992 | 390.053 | 1.196.575 | 1.205.462 | 129.712 | 75.746 | 611.904 | 80.131 | 533.631 | 29.636 |
| Ingreso en aduanas | 3.243.696 | 5.677 | 24.569 | 469.021 | 57.196 | 2.443.584 | 27.488 | 23.689 | 151.977 | 7.004 | 31.020 | 2.472 |
| Ingreso por operaciones asimiladas a la importación | 330 | 0 | 0 | 41 | 9 | 264 | 0 | 12 | 3 | 0 | 1 | 0 |
| Resultados positivos de autoliquidaciones del ejercicio (Mod 322) | 23.067.796 | 92.349 | 2.988.112 | 5.988.191 | 1.289.719 | 6.818.353 | 2.354.539 | 696.567 | 2.386.994 | 109.585 | 341.677 | 1.710 |
| Resultados negativos de autoliquidaciones del ejercicio (Mod 322) | 8.999.224 | 60.302 | 705.046 | 2.705.533 | 653.011 | 2.745.822 | 557.434 | 260.369 | 991.590 | 25.631 | 291.613 | 2.874 |
Notas
Unidad: miles de euros
