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 CCs. AA. and the Local Authorities (CC. LL). of the Common Fiscal Regime Territory.
The Annual Tax Collection Report uses an analysis method in which tax revenues are not only analyzed in cash terms, but these are linked to the accrued taxes obtained by aggregating the declarations and these, in turn, to the effective rates and the bases declared by taxpayers. Thus, the explanation scheme in each tax figure has three levels:
- Analysis of the evolution of the tax base and the average effective rate, a level at which the basic source of information is the annual statistics available on the AEAT website.
- Analysis of the evolution of accrued taxes, prepared from the periodic self-assessment declarations presented by taxpayers in compliance with their tax obligations.
- Analysis of the collection in cash terms, detailing the elements that may have influenced a different behavior of the income with respect to the obligations generated.
The scheme used tries 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 tax bases and taxes accrued for the last two years is provisional.