2. COLLECTION MAGNITUDES

These are those that make up the liquidation of the tax and are included in the TYPE II TABLES (See Annex I). Most of them are original variables, so a correspondence table is presented between the names of the variables in Table II and the items in the model. However, one new feature incorporated into these statistics is the definition of new revenue concepts that, step by step, incorporate the effects of the various specificities established by the tax regulations.

The analysis of revenue collection is carried out through the process of configuring actual VAT collection based on the application of current regulations, based on the information available in the annual tax summary form. However, starting with this publication, a theoretical or simulated liquidation of the tax is proposed, integrating import and import-assimilated transactions into the process, equating its liquidation mechanism to that corresponding to intra-Community acquisitions: Import deductions are increased by the amount of the deduction corresponding to operations assimilated to imports from April 2005, and the collection concept corresponding to other operations is completed with information on quotas collected for imports and quotas for operations assimilated to imports.