Final economic and tax data for Value Added Tax
Statistics "Economic and Tax Results in VAT" It is a census-based investigation using information provided by economic agents to the Value Added Tax through the "Annual Summary", form 390, which aims to provide the most rigorous compilation of economic and tax figures. It also incorporates innovative aspects, making this publication a tool for tax collection analysis.
The statistics provides the main components of the purchasings, sales, the imports from the European Union or Intra-Community acquisitions, the tributary variables that determine the balance of the Value Added Tax per tax return and the main tributary parameters of the Value Added Tax: result of the return, average rate of sales and purchases, pro-ratas, etc., variables which overall explain the collection of the tax.
Next release: September 2026 (Data from 2025)