B1.COMPARATIVE STATISTICS
The first section, entitled "Comparative Statistics," offers a summary of the main variables analyzed in each annual statistic, including data and rates of change from the last three fiscal years.
The abstracts are presented under different approaches:
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Global perspective: It includes data on the level and evolution of the Theoretical Base, Weighted Average Rate and Collection for the period with a separation of the three sources that support the statistics, declaration 390 or 303/322, SAD and model 380.
It even offers data available at the close of the statistics on import income from non-declarants in the annual VAT summary.
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Economic outlook: It includes data on the level and evolution of the main global economic magnitudes: Sales, Current Purchases, Value Added, Net Investment and Trade Balance; and the Theoretical Basis and its components, which in each case will be a variable that represents a part of the corresponding economic magnitudes. All these variables are constructed in the terms described in the Methodological Annex for the definition of economic magnitudes.
The perspective is completed with some revenue variables to relate them to the level of economic magnitudes and the elements that make up the Theoretical Basis.
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Tax revenue perspective: It includes data on the level and evolution of the collection balances and their components, defined in the Methodological Annex corresponding to the collection magnitudes.
This perspective is completed with some tax rates and revenue ratios that are relevant in explaining the revenue sign.
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Territorial distributions: The distributions corresponding to the most relevant variables of the last four fiscal years and the interannual variation rates are presented, broken down geographically by Autonomous Community, corresponding to the tax domicile of the declarant.
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Distribution by economic sector (NACE and NACE25): The same variables as in the previous block are presented, broken down into eleven economic sector categories (NACE), and the interannual variation rates. In 2025 the new National Classification of Economic Activities (CNAE-2025) came into force and specifically January 1, 2025 was set as the reference date for the statistics to be adapted to this new classification. Therefore, the Statistics on Economic and Tax Results in VAT 2025 modifies the presentation of the magnitudes by economic sector, maintaining on the one hand, the previous classification in terms of CNAE-2009 in those sections in which time series are presented from the year 2022 to conveniently measure the evolution of the different magnitudes and on the other hand, showing those same magnitudes in terms of CNAE - 2025.
The three perspectives; global, economic and revenue, are presented for two types of classifications. The first type of classification is oriented towards economic analysis and is comparable to other statistical sources: entity type and economic sector. The second type of classification is oriented towards tax collection analysis and is linked to the characteristics of the declaration; they are the variables class and collective.
The index of tables corresponding to the Comparative Statistics block of the last four published exercises is presented in schematic form.