The objective of the Annual Tax Collection Report is to offer information on the level and annual evolution of the tax revenues managed by the Tax Agency (AEAT) on behalf of the State, the Autonomous Communities. And the CC.LL. Of the Common Tax Regime Territory.
The performance of the collection series is not always easy to understand. Its strong variations contrast with the most dramatic evolution that show synthesis variables such as GDP or consumption. However, there are reasons for these discrepancies to occur; Some of the regulatory modifications, changes in tax management and the differential impact of economic developments on the different taxable bases are some of them.
Therefore, in order to properly understand the performance of the collection and its relationship with the economic flows, the Annual Report on tax Collection uses an analysis method in which not only the tax revenues are analysed in cash terms, but they are linked with the taxes accrued obtained by aggregating the tax returns and these, in turn, with the effective rates and the bases declared by the taxpayers . Thus, the explanation scheme for each tax figure has three levels:
- Analysis of the evolution of the gross tax base and the average effective rate, a level in which the basic source of information is the annual statistics available on the Tax Agency website.
- Analysis of the evolution of accrued taxes, drawn up from the periodic self-assessments filed by taxpayers in compliance with their tax obligations.
- Analysis of cash collection, detailing the elements that have been able to influence a performance other than income with respect to the obligations generated.
The scheme used seeks to cover the entire tax payment process: From the moment the taxable event that generates the obligation for the taxpayer occurs until it is finally settled and the tax is paid. It should be noted that in general, the information on taxable income and taxes accrued in the last two years is provisional.
This analysis method is possible thanks to the information system available to the Tax Agency, which allows the preparation of annual aggregate series for each tax and quarterly of taxable bases, accrued taxes, effective rates and cash collection, all built from the microdata provided by taxpayers. This aggregated information can be found on the Tax Agency website (Tax Agency: Home/Statistics)
Furthermore, this same conceptual structure is used to support the budgetary forecast of the tax revenues. Its estimate is prepared using the economic scenario planned for the following year as a reference. The growth of the taxable bases is adjusted in such a way that they are adapted to the development profiles projected by the scenario. Based on the taxable bases and assumptions on the behaviour of effective rates, accrued taxes are obtained which, taken to the period of the deposit, result in the expected cash collection.
The report maintains the structure introduced in 2018, with a brief text with the main events that characterised the evolution of income in 2021 and references to the tables through hyperlinks to an external file containing the data series since 1995. Together with this file of tables, another user is made available with information on the revenue from Delegations since 2007 and one more with the series of rights recognised since 2004. In addition, some of the tables are completed with files with more detailed information that can be found on the website and, as is customary in the monthly reports, another file includes the main regulatory developments and the series of legal rates of the different taxes.
The DIRECTOR OF THE TAX AND STATISTICAL STUDIES SERVICE