FAQs
It is a set of information that aims to give an overview of the evolution of the main Special Taxes, based on the information in the tax returns that taxpayers must fill out to settle their tax obligations and to monitor their operations. It is about offering a perspective both temporally (with information from the last available year, but also from previous years) and in comparison with other countries. The report includes, in addition to the Special Taxes themselves, the Tax on Fluorinated Greenhouse Gases and environmental taxes. On the other hand, the report does not offer information on either the Coal Tax or the Tax on Wine and Fermented Beverages.
For each of the taxes analyzed, an Excel file is offered that contains a database with historical series and a set of tables that allow the information in that database to be displayed. In each file the content is approximately the same: collection, tax accrued, consumption, prices, types, returns, movements and international comparisons. To facilitate the availability of information, you can also download a complete database in CSV format with data on all taxes.
The information generally covers from 1995 to the last year available, although in specific cases the temporal scope of some series may vary slightly, especially in the case of series based on international sources.
The internal data is based on the self-assessment models and the operation models corresponding to all the taxes analyzed and, since 2020, the new accounting system for products subject to Special Taxes, called the Immediate System of Accounting Books. of Special Taxes (SILICIE). The latter has meant an increase in information, but poses some homogenization problems with respect to the information coming from the operations models, which means that data for some variables is only available until 2019. The information from the EU member states comes mainly from two sources: Eurostat and the tax database of the European Commission. Furthermore, in the specific case of the Special Tax on Hydrocarbons, information is also used from the Weekly Oil Bulletin published by the European Commission and which contains weekly information on the prices and taxes of certain petroleum products.
There are differences of formal nature and content. Among the first is the form of presentation. The report has been published since 1998 and from 2013 to 2015 it was available in PDF format and accessible through the AEAT website. It is now published in Excel format with a database and a set of tables that allow you to view the contents of said database. Regarding content, the information has been reduced for several reasons: for consistency with other reports (particularly the monthly and annual collection reports), for simplification of tables that have been considered of little use for monitoring the evolution of the taxes under study, or to eliminate information that was not typical of the AEAT (for example, data from the General Directorate of Traffic) or could be found in other places (foreign trade, regulations).