Presentation

The objective of the Annual Tax Collection Report is to provide information on the level and annual evolution of tax revenues managed by the Tax Agency (AEAT) on behalf of the State and the Autonomous Communities. and the CC.LL. of the Common Tax Regime Territory.

The performance in tax collection series is not always easy to understand. Its strong variations contrast with the more parsimonious evolution shown by synthesis variables such as GDP or consumption. There are, however, reasons behind these discrepancies; regulatory changes, changes in tax management or the differential impact of economic developments on the different tax bases are some of them.

For this reason, and in order to properly understand the behavior of collection and its relationship with economic flows, the Annual Tax Collection Report uses an analysis method in which not only tax revenues are analyzed in terms of cash, but these are also linked to the accrued taxes obtained by aggregating the declarations and these, in turn, with the effective rates and the bases declared by the taxpayers . Thus, the explanatory scheme in each tax figure is organized in three levels:

1. Analysis of the evolution of the tax base and the average effective rate, level in which the basic source of information is the annual statistics available on the AEAT website.
2. Analysis of the evolution of accrued taxes, drawn up on the basis of the periodic self-assessment submitted by taxpayers in compliance with their tax liabilities.
3. Analysis of revenue in terms of cash, detailing the elements that may have led to tax revenue behaving differently from the tax liabilities incurred.

The approach used covers the entire tax payment process: from the time the taxable event that generates the tax liability arises until it is finally settled and the tax is entered. It should be noted that, in general, the information on tax bases and accrued taxes for the last two years is provisional.

This method of analysis is possible thanks to the information system available to the Tax Agency, which allows to prepare for each tax annual and quarterly aggregated series of taxable bases, accrued taxes, effective rates and cash collection, all constructed from the microdata provided by taxpayers. This aggregated information can be found on the Tax Agency's website ( Tax Agency: Home/Statistics )

In addition, it is this same conceptual framework that supports the budgetary forecast of tax revenues. Its estimate is drawn up on the basis of the economic outlook for the following year. The increases in the taxable bases are adjusted in such a way that they adapt to the evolution profiles that the scenario projects. From the tax bases and the assumptions on the behavior of the effective rates, the accrued taxes are worked out which, when carried to the income period, result in the expected cash receipts.

The report includes a brief text with the main facts that characterised the evolution of revenues in 2022 and with references to the tables through hyperlinks to an external file containing the data series since 1995. In addition to this table file, another file is available to users with information on the income of Delegations since 2007 and another with the series of rights recognized since 2004. In addition, some of the tables are completed with files that include more detailed information that can be found on the web and, as is customary in monthly reports, another file collects the main regulatory developments and the series of legal rates of the taxes.

THE DIRECTOR OF THE TAX STUDIES AND STATISTICS SERVICE