Tax Revenue Annual Report
The aim is to provide information on the level and annual evolution of the tax revenues managed by the Tax Agency (AEAT) on behalf of the State, the Autonomous Communities. and the Local Authorities Of the Common Tax Regime Territory.
The Annual Tax Collection Report uses an analysis method in which not only the tax revenues are analysed in cash terms, but these They are linked to the accrued taxes obtained by aggregating the tax returns and these, in turn, to the effective rates and the bases declared by the taxpayers. Thus, the explanation scheme for each tax figure has three levels:
- Analysis of the evolution of the gross tax base and the average effective rate, a level in which the basic source of information is the annual statistics available on the Tax Agency website.
- Analysis of the evolution of accrued taxes, drawn up from the periodic self-assessments filed by taxpayers in compliance with their tax obligations.
- Analysis of cash collection, detailing the elements that have been able to influence a performance other than income with respect to the obligations generated.
The scheme used seeks to cover the entire tax payment process: From the moment the taxable event that generates the obligation for the taxpayer occurs until it is finally settled and the tax is paid. It should be noted that in general, the information on taxable income and taxes accrued in the last two years is provisional.
