Country by Country Report 2016
Totals by Group accrued effective rate tranche
(worldwide data) - Amounts in millions of euros
|
Cash type tranches accrued | Number of companies | Number of Business | Benefit | Tax accrued | Cash type 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 ranges 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 table above: in 2016, 134 MNCs with a Spanish parent company submitted 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 profits of ## 91,849 million worldwide corporate tax accrued (net declared share for the year) of 14,260 million . The breakdown of the variables (and their relative participation) by global effective rate bands is also included.
Considering the limitation of having net rather than gross results, the global effective rate for these MNCs in 2016 was % . However, the distribution of the tax burden among the group is not homogeneous: 36.6% of MNCs (49) accumulate 31.4% of net profit but only contribute 6.4% of global tax (their average effective rate is 3.1%), while 29.9% of companies (40) account for 54.1% of global tax.
Totals by Group Effective Paid Rate Tranche
(worldwide data) - Amounts in millions of euros
|
Cash type tranches paid | Number of companies | Number of Business | Benefit | Tax paid | Cash type 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 ranges 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 table above contains the same information, but with tax paid in the year using the cash basis. Since the amount declared to have been paid in 2016 is 19% lower than the amount accrued, the worldwide effective rate of the tax paid is also 19% lower ( 12.6% ).