Tax Revenue Annual Report
The objective is to offer information on the level and annual evolution of tax revenues managed by the Tax Agency ( AEAT ) on behalf of the State, the CC. AA. and the Local Authorities (CC. LL). of the Common Tax Regime Territory.
The Annual Tax Collection Report uses an analysis method in which not only tax revenues are analysed in terms of cash, but these are also linked to the accrued taxes obtained by aggregating the declarations and these, in turn, with 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 tax base and the average effective rate, level in which the basic source of information is the annual statistics available on the website of the AEAT .
- Analysis of the evolution of taxes accrued, prepared from the periodic self-assessment declarations submitted by taxpayers in compliance with their tax obligations.
- Analysis of cash collection, detailing the elements that may have influenced a different behavior of income with respect to the obligations generated.
The scheme used tries to cover the entire tax payment process: from the time the taxable event that generates the obligation for the taxpayer occurs until the tax is finally settled and paid. It should be noted that, in general, information on tax bases and taxes accrued for the last two years is provisional.
