Final economic and tax data for Value Added Tax
The statistic "Economic and Tax Results in VAT" is a census-based investigation based on the information provided by economic agents to the Value Added Tax through the "Annual Summary", model 390, which attempts to offer with the greatest rigor a compilation of economic and tax figures. It also incorporates new aspects, turning this publication into a tool at the service of 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: October 2024 (Data from 2023)