Annex: Recognised rights
The measure of net recognised net rights income is better than net tax collection, including the recognised rights in the year that are pending collection at the end of the financial year and excluding income from closed financial years or recognised in previous years. This same measure, with an uncertain recovery adjustment (estimated based on an econometric model prepared by the National Statistics Institute and validated by EUROSTAT), it is established in National Accounting for the allocation of most of the income, and specifically for taxes and social contributions (EC Regulation 2516/2000).
Net recognised rights are obtained as a difference between gross recognised rights and cancelled rights. Two main categories can be broken down:
• Simultaneously contracted rights in which the recognition of the right coincides with the deposit. They reflect the voluntary compliance of taxpayers, basically, by means of self-assessments and customs settlements.
• Pre-contracted rights, where the right to receive payment is recognised in advance. These include settlements made by Management, Inspection, Customs and Collection in the exercise of tax compliance control procedures, self-assessed tax rights for which it requested deferral or recognition of debt, and rights for territorial adjustments with Regional Tax Authorities.