Annex: Income from Delegations

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

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