Annex: Revenue by Delegation
The information on the tax revenues distributed between the 56 Delegations (grouped as appropriate in Special Delegations) and the Central Services is presented.
Since the assignment of taxpayers by Delegations is made according to their tax address, the tax revenues of a Delegation are not necessarily a good indicator of the tax importance of the territory or of the economic activity in the same. Nor is the annual change in tax revenues managed by a Delegation a suitable sign of the tax dynamism or tax collection of the territory. The issues caused by the change in the tax address of taxpayers (especially when it is a large company) or by the merger and absorption processes of companies are linked to disturbances that may affect revenue throughout the territory. In addition, in some tax figures, such as Special Taxes, the revenue may be allocated either to the Delegation in which the tax deposit for which the product is sold, or centrally in the Delegation where the company that owns the deposit is domiciled.