Annex: Income from Delegations

Information is presented on the tax revenues distributed among the 56 Delegations (grouped when appropriate into Special Delegations) and the Central Services.

Given that the assignment of taxpayers by Delegations is done according to their tax domicile, the tax income of a Delegation is not necessarily a good indicator of the fiscal importance of the territory or the economic activity therein. Nor is the annual variation in tax revenue managed by a Delegation an adequate signal of the fiscal or collection dynamism of the territory. In addition to the disturbances that can affect income throughout the territory, in the Delegations there are problems caused by the change in the tax domicile of taxpayers (especially when it is a large company) or by merger and absorption of companies. Furthermore, in some tax figures, such as Special Taxes, income can be assigned either to the Delegation where the tax warehouse through which the product leaves is located, or centrally in the Delegation where the company that owns the warehouse is domiciled. .