Magnitudes recaudatorias del IVA por sector económico (NACE25)
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Magnitudes recaudatorias
Clasificaciones económicas
Magnitudes recaudatorias del IVA por sector económico (NACE25)
Ejercicio 2025 |
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 | 3.784.850 | 153.464 | 36.411 | 165.561 | 1.050.582 | 669.510 | 96.536 | 47.231 | 696.500 | 142.363 | 683.052 | 43.640 |
| OPERACIONES CORRIENTES | ||||||||||||
 RESULTADO DERIVADO DEL VALOR AÑADIDO INTERIOR | 128.820.725 | 183.173 | 8.360.228 | 24.106.600 | 13.248.505 | 37.928.038 | 7.793.632 | 5.410.268 | 23.883.174 | 1.233.255 | 6.354.990 | 318.861 |
| RÉGIMEN GENERAL | 96.153.114 | -149.224 | 6.207.772 | 19.024.509 | 3.207.061 | 27.159.174 | 7.009.864 | 4.941.731 | 22.074.331 | 1.036.692 | 5.350.210 | 290.995 |
| Total Cuotas IVA repercutidas y potenciales | 508.784.080 | 4.643.983 | 32.390.159 | 115.303.860 | 34.427.276 | 202.587.819 | 25.660.373 | 17.417.723 | 50.720.860 | 2.847.266 | 22.367.928 | 416.833 |
| Cuotas IVA repercutido por: | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
 Ventas corrientes sujetas | 391.637.788 | 4.289.370 | 27.393.011 | 68.486.462 | 33.579.514 | 157.337.333 | 22.251.935 | 10.117.742 | 43.437.314 | 2.593.200 | 21.755.335 | 396.571 |
| Cuotas IVA potenciales por: | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Ventas exteriores | 117.146.292 | 354.613 | 4.997.148 | 46.817.398 | 847.763 | 45.250.486 | 3.408.438 | 7.299.981 | 7.283.545 | 254.066 | 612.592 | 20.262 |
| Total Cuotas Iva deducibles por compras corrientes | 412.630.966 | 4.793.207 | 26.182.388 | 96.279.351 | 31.220.215 | 175.428.645 | 18.650.509 | 12.475.992 | 28.646.529 | 1.810.575 | 17.017.718 | 125.838 |
| Operaciones interiores | 309.329.990 | 4.431.079 | 23.353.164 | 59.167.602 | 30.378.314 | 123.048.803 | 15.325.185 | 10.700.239 | 24.844.720 | 1.732.470 | 16.231.567 | 116.846 |
| Importaciones | 42.690.671 | 38.262 | 2.222.417 | 17.854.914 | 158.929 | 21.844.597 | 161.432 | 6.911 | 340.133 | 8.788 | 53.497 | 791 |
| Adquisiciones intracomunitarias de bienes | 43.012.950 | 121.387 | 285.173 | 15.515.400 | 385.961 | 24.299.808 | 960.374 | 34.293 | 1.128.341 | 26.307 | 253.257 | 2.649 |
| Adquisiciones intracomunitarias de servicios | 15.505.631 | 28.022 | 322.513 | 2.980.398 | 329.745 | 5.150.755 | 2.207.136 | 1.599.717 | 2.345.992 | 49.750 | 485.853 | 5.749 |
| Compras agrarias en régimen especial | 2.043.404 | 176.482 | 577 | 760.977 | 2.561 | 1.088.389 | 60 | 924 | 6.231 | 165 | 6.994 | 46 |
| Regularización por aplicación porcentaje definitivo de prorrata | 48.319 | -2.023 | -1.456 | 60 | -35.296 | -3.708 | -3.677 | 133.908 | -18.889 | -6.905 | -13.451 | -244 |
| REGIMENES ESPECIALES | 32.667.610 | 332.397 | 2.152.457 | 5.082.091 | 10.041.443 | 10.768.864 | 783.768 | 468.537 | 1.808.843 | 196.563 | 1.004.780 | 27.866 |
| Operaciones realizadas por el sujeto pasivo | 840.623 | 42.767 | 74 | 17.323 | 4.036 | 439.895 | 810 | 877 | 192.329 | 3.560 | 138.812 | 142 |
| Bienes usados, obras de arte, antigüedades y objetos de colección | 240.202 | 914 | 56 | 629 | 1.672 | 209.868 | 369 | 831 | 6.922 | 300 | 18.620 | 22 |
| Agencias de viaje | 202.431 | 1 | 0 | 23 | 297 | 7.360 | 380 | 27 | 183.428 | 1.059 | 9.858 | 0 |
| Régimen simplificado | 397.989 | 41.852 | 18 | 16.671 | 2.067 | 222.667 | 61 | 19 | 1.980 | 2.201 | 110.334 | 120 |
| Empresariales | 356.532 | 643 | 18 | 16.654 | 1.981 | 222.614 | 61 | 19 | 1.962 | 2.199 | 110.270 | 113 |
| Agrícolas y ganaderas | 41.457 | 41.209 | 0 | 17 | 86 | 53 | 0 | 0 | 18 | 2 | 64 | 8 |
| Operaciones realizadas por terceros | 31.826.987 | 289.631 | 2.152.383 | 5.064.769 | 10.037.408 | 10.328.969 | 782.958 | 467.660 | 1.616.514 | 193.004 | 865.968 | 27.724 |
| Recargo de equivalencia | 641.495 | 1.832 | 63 | 84.835 | 630 | 550.678 | 417 | 17 | 1.231 | 469 | 1.322 | 3 |
| Inversión sujeto pasivo en operaciones interiores | 31.185.493 | 287.799 | 2.152.320 | 4.979.934 | 10.036.777 | 9.778.291 | 782.542 | 467.643 | 1.615.283 | 192.535 | 864.647 | 27.721 |
| OPERACIONES DE INVERSIÓN | ||||||||||||
| INVERSIÓN NETA | 14.534.571 | 693.879 | 748.240 | 2.808.242 | 2.225.934 | 3.396.949 | 819.117 | 988.460 | 1.597.077 | 150.817 | 1.084.530 | 21.325 |
| Cuotas deducidas por inversiones | 16.269.423 | 755.740 | 859.375 | 2.971.937 | 2.638.822 | 3.740.405 | 857.693 | 1.066.254 | 2.015.861 | 172.660 | 1.166.430 | 24.246 |
| RÉGIMEN GENERAL | 16.097.683 | 722.861 | 859.368 | 2.970.529 | 2.638.371 | 3.620.961 | 857.687 | 1.066.245 | 2.015.115 | 171.962 | 1.150.569 | 24.015 |
| Operaciones interiores | 15.042.797 | 698.084 | 834.699 | 2.410.908 | 2.598.670 | 3.405.446 | 842.057 | 1.018.875 | 1.939.478 | 164.633 | 1.105.990 | 23.957 |
| Importaciones | 181.600 | 5.662 | 8.809 | 85.959 | 16.329 | 43.174 | 710 | 5.731 | 10.444 | 633 | 4.084 | 65 |
| Adquisiciones intracomunitarias | 889.512 | 20.253 | 19.044 | 473.813 | 34.092 | 171.591 | 15.398 | 40.446 | 66.575 | 6.262 | 41.961 | 77 |
| Regularización de inversiones | -16.225 | -1.138 | -3.184 | -150 | -10.719 | 750 | -478 | 1.193 | -1.382 | 435 | -1.467 | -84 |
| RÉGIMEN SIMPLIFICADO | 171.740 | 32.879 | 7 | 1.408 | 450 | 119.444 | 5 | 9 | 747 | 698 | 15.862 | 231 |
| Cuotas repercutidas por desinversión | 1.734.852 | 61.861 | 111.135 | 163.695 | 412.888 | 343.456 | 38.575 | 77.794 | 418.784 | 21.843 | 81.900 | 2.921 |
| RESULTADO DERIVADO DE LA ACTIVIDAD INTERIOR | 114.286.154 | -510.706 | 7.611.989 | 21.298.358 | 11.022.571 | 34.531.089 | 6.974.515 | 4.421.808 | 22.286.097 | 1.082.438 | 5.270.460 | 297.537 |
| OTRAS OPERACIONES | 105.093.622 | 276.215 | 3.753.983 | 35.581.259 | 639.206 | 51.511.212 | 4.177.597 | 4.125.067 | 3.693.191 | 170.984 | 1.144.675 | 20.234 |
| COMPRAS EXTERIORES | 111.923.818 | 221.041 | 3.874.278 | 37.418.808 | 1.057.261 | 53.276.730 | 5.075.522 | 4.190.479 | 5.363.825 | 217.436 | 1.205.164 | 23.275 |
| Adquisiones intracomunitarias de bienes (cuotas autorepercutidas) | 43.955.338 | 143.585 | 302.980 | 15.992.188 | 424.185 | 24.479.982 | 975.517 | 81.850 | 1.192.201 | 60.062 | 300.004 | 2.784 |
| Adquisiones intracomunitarias de servicios (cuotas autorepercutidas) | 15.768.362 | 26.423 | 326.172 | 2.919.613 | 334.261 | 5.163.768 | 2.212.914 | 1.811.711 | 2.360.554 | 101.928 | 505.265 | 5.752 |
| Inversión del sujeto pasivo (cuotas autorepercutidas) en operaciones con establecidos en terceros países | 10.523.943 | 13.026 | 1.029.291 | 1.196.068 | 130.981 | 2.266.578 | 1.741.559 | 2.283.557 | 1.478.426 | 44.186 | 338.009 | 2.261 |
| Importaciones | 23.923.309 | 31.079 | 151.681 | 8.719.047 | 167.770 | 14.278.517 | 145.531 | 11.779 | 332.383 | 11.260 | 61.785 | 12.478 |
| Operaciones asimiladas a la importación | 17.752.867 | 6.928 | 2.064.154 | 8.591.892 | 64 | 7.087.885 | 1 | 1.581 | 261 | 0 | 101 | 0 |
| Modificaciones y rectificaciones de cuotas | -6.837.892 | 55.206 | -119.255 | -1.837.668 | -418.995 | -1.767.133 | -903.724 | -65.274 | -1.670.767 | -46.538 | -60.703 | -3.041 |
| Regularización cuotas art.80.cinco.5º LIVA | 7.696 | -33 | -1.041 | 119 | 940 | 1.615 | 5.799 | -137 | 133 | 86 | 214 | 1 |
| RESULTADO DERIVADO DE LA PRODUCCIÓN | 219.379.776 | -234.491 | 11.365.972 | 56.879.617 | 11.661.777 | 86.042.301 | 11.152.111 | 8.546.875 | 25.979.288 | 1.253.421 | 6.415.135 | 317.771 |
| CONSUMO EXTERIOR: Iva no repercutido por ventas exteriores | 117.146.292 | 354.613 | 4.997.148 | 46.817.398 | 847.763 | 45.250.486 | 3.408.438 | 7.299.981 | 7.283.545 | 254.066 | 612.592 | 20.262 |
| RECAUDACIÓN DEL PERIODO | 102.233.484 | -589.105 | 6.368.824 | 10.062.219 | 10.814.014 | 40.791.815 | 7.743.673 | 1.246.893 | 18.695.743 | 999.355 | 5.802.543 | 297.510 |
| Correspondiente a Territorio Foral | 2.398.508 | 992 | 424.575 | -114.548 | 62.846 | 1.336.301 | 199.398 | 21.641 | 418.636 | 8.759 | 39.909 | 0 |
| Compensación pendiente de ejercicios anteriores | 4.146.335 | 155.804 | 407.928 | 307.268 | 971.404 | 936.725 | 154.195 | 71.335 | 545.207 | 77.933 | 510.572 | 7.963 |
| RESULTADO DE LA LIQUIDACIÓN ANUAL | 95.688.640 | -745.900 | 5.536.321 | 9.869.499 | 9.779.764 | 38.518.789 | 7.390.080 | 1.153.917 | 17.731.899 | 912.664 | 5.252.062 | 289.546 |
| Ingreso | 112.318.934 | 957.219 | 3.961.209 | 15.128.580 | 14.653.353 | 43.444.159 | 5.455.717 | 1.151.613 | 19.226.323 | 1.337.432 | 6.687.173 | 316.156 |
| Devolución mensual | 23.594.049 | 617.257 | 623.542 | 8.454.203 | 2.389.142 | 8.882.157 | 461.475 | 227.218 | 1.249.385 | 268.019 | 410.718 | 10.933 |
| Devolución anual | 7.204.198 | 895.282 | 447.843 | 596.739 | 1.641.415 | 1.292.438 | 525.951 | 74.846 | 874.966 | 183.582 | 664.116 | 7.020 |
| Compensaciones pendientes ejercicios posteriores | 5.124.416 | 202.251 | 189.446 | 505.501 | 1.282.258 | 1.208.193 | 208.863 | 95.318 | 667.027 | 104.388 | 651.652 | 9.520 |
| Ingreso en aduanas | 2.725.668 | 6.083 | 34.612 | 282.558 | 63.678 | 2.099.964 | 25.087 | 10.745 | 147.189 | 11.219 | 43.657 | 876 |
| Ingreso por operaciones asimiladas a la importación | 622 | 0 | 0 | 215 | 13 | 375 | 1 | 0 | 4 | 0 | 13 | 0 |
| Resultados positivos de autoliquidaciones del ejercicio (Mod 322) | 26.828.062 | 75.275 | 3.519.064 | 7.121.950 | 1.077.302 | 7.055.763 | 3.924.069 | 741.227 | 2.577.697 | 148.511 | 587.206 | 0 |
| Resultados negativos de autoliquidaciones del ejercicio (Mod 322) | 10.262.151 | 69.669 | 717.736 | 3.107.401 | 701.801 | 2.698.788 | 818.511 | 352.291 | 1.427.993 | 28.512 | 339.433 | 15 |
Notas
Unidad: miles de euros
