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 Regionsand the Local Authorities (CC. LL). of the Common Tax Regime Territory.
The Tax Revenue Annual Report employs an analysis method that not only considers tax revenues in terms of cash, but also relates them to accrued taxes. The latter are obtained by aggregating the tax returns and are linked to the effective rates and bases declared by the taxpayers. Thus, the explanatory scheme in each tax figure is organized in three levels:
- Analysis of the evolution of the tax base and the average effective rate, level at which the basic source of information is the annual statistics available on the AEAT website.
- Analysis of the evolution of accrued taxes, drawn up on the basis of the periodic self-assessment submitted by taxpayers in compliance with their tax liabilities.
- Analysis of revenue in terms of cash, detailing the elements that may have led to tax revenue behaving differently from the tax liabilities incurred.
The approach used covers the entire tax payment process: from the time the taxable event that generates the tax liability arises until it is finally settled and the tax is entered. It should be noted that, in general, the information on tax bases and accrued taxes for the last two years is provisional.
