Country by country report 2016
Totals by group accrual cash rate tranche
(global data) - Amounts in millions of euros
Cash type tranches accrued | Number of companies | Number of Business | Benefit | Tax accrued | Effective rate s/profit |
---|---|---|---|---|---|
less than 5% | 31 | 349,270 | 26,746 | 748 | 2.8 |
From 5% to 10% | 18 | 36,904 | 2,089 | 159 | 7.6 |
From 10% to 15% | 15 | 137,058 | 28,412 | 3,564 | 12.5 |
From 15% to 20% | 15 | 89,095 | 7,435 | 1,250 | 16.8 |
From 20% to 25% | 15 | 31,179 | 3,869 | 828 | 21.4 |
More than 25% | 40 | 290,902 | 23,299 | 7,712 | 33.1 |
134 | 934,408 | 91,849 | 14,260 | 15.5 |
Distribution by type sections of each variable
Cash type tranches accrued | Number of companies | Number of Business | Benefit | Tax accrued |
---|---|---|---|---|
less than 5% | 23.1% | 37.4% | 29.1% | 5.2% |
From 5% to 10% | 13.4% | 3.9% | 2.3% | 1.1% |
From 10% to 15% | 11.2% | 14.7% | 30.9% | 25.0% |
From 15% to 20% | 11.2% | 9.5% | 8.1% | 8.8% |
From 20% to 25% | 11.2% | 3.3% | 4.2% | 5.8% |
More than 25% | 29.9% | 31.1% | 25.4% | 54.1% |
The main data of the new model are summarized in the previous table: In 2016, 134 MNCs with Spanish parent companies presented the country-by-country report , with information by jurisdiction for a total of 16,160 subsidiaries (5,193 with tax domicile in Spain, 10,967 abroad), a global turnover of 934,408 million euros, global net of 91,849 million and a Corporate Tax accrued worldwide (declared net amount for the year) of 14,260 million . Also included is the breakdown of the variables (and their relative participation) by global effective rate brackets.
Taking into account the limitation of having net and not gross results, the global effective rate of these MNCs in 2016 was 15.5% . However, the distribution of the tax burden among the group is not homogeneous: 36.6% of the MNCs (49) accumulate 31.4% of the net profit but only contribute 6.4% of the global tax (their average effective rate is 3.1%), while in the 29th, 9% of companies (40) concentrate 54.1% of the global tax.
Totals by group cash paid tranche
(global data) - Amounts in millions of euros
Cash type tranches paid | Number of companies | Number of Business | Benefit | Tax paid | Effective rate s/profit |
---|---|---|---|---|---|
less than 5% | 27 | 110,944 | 25,325 | 65 | 0.3 |
From 5% to 10% | 16 | 302,871 | 19,724 | 1,149 | 5.8 |
From 10% to 15% | 22 | 173,178 | 14,045 | 1,834 | 13.1 |
From 15% to 20% | 21 | 89,127 | 10,216 | 1,827 | 17.9 |
From 20% to 25% | 11 | 46,743 | 4,457 | 996 | 22.3 |
More than 25% | 37 | 211,545 | 18,083 | 5,723 | 31.6 |
134 | 934,408 | 91,849 | 11,594 | 12.6 |
Distribution by type sections of each variable
Cash type tranches paid | Number of companies | Number of Business | Benefit | Tax paid |
---|---|---|---|---|
less than 5% | 20.1% | 11.9% | 27.6% | 0.6% |
From 5% to 10% | 11.9% | 32.4% | 21.5% | 9.9% |
From 10% to 15% | 16.4% | 18.5% | 15.3% | 15.8% |
From 15% to 20% | 15.7% | 9.5% | 11.1% | 15.8% |
From 20% to 25% | 8.2% | 5.0% | 4.9% | 8.6% |
More than 25% | 27.6% | 22.6% | 19.7% | 49.4% |
The previous table contains the same information, but with the tax paid in the year with a cash basis. As the amount declared to have been paid in 2016 is 19% lower than that accrued, the global effective rate of tax paid is also lower ( 12.6% ).