Skip to main content
Exercise 2023

Filing

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

The behavior of tax 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 for these discrepancies; Regulatory changes, changes in tax management or the differential impact that economic developments have on the different tax bases are some of them.

Therefore, in order to properly understand the behavior of tax collection and its relationship with economic flows, the Annual Tax Collection Report uses an analysis method that not only considers tax revenues in terms of cash, but also relates them to taxes accrued. The latter are obtained by aggregating the declarations and are linked to the effective rates and bases declared by the taxpayers . Thus, the explanation scheme for each tax figure is organized into 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 website of the AEAT .
  2. Analysis of the evolution of taxes accrued, prepared from the periodic self-assessment declarations submitted by taxpayers in compliance with their tax obligations.
  3. Analysis of cash collection, detailing the elements that may have influenced a different behavior of income with respect to the obligations generated.

The scheme used covers the entire tax payment process: from the time the taxable event that generates the obligation for the taxpayer occurs until the tax is finally settled and paid. It should be noted that, in general, information on tax bases and taxes accrued 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 the preparation of annual and quarterly aggregate series of tax bases, taxes accrued, effective rates and cash collections for each tax, all constructed from the microdata provided by taxpayers. This aggregated information can be found on the Tax Agency's website ( Tax Agency: Home/Statistics )

Furthermore, this same conceptual structure is what supports the budgetary forecast of tax revenues. Its estimate is made taking as a reference the economic scenario predicted for the following year. The growth of the tax bases is adjusted to fit the evolution profiles projected by the scenario. Based on the tax bases and assumptions about the behavior of the effective rates, the accrued taxes are obtained which, when applied to the period of income, give rise to the expected cash collection.

The report includes a brief text with the main facts that characterised the evolution of revenues in 2023 and links to an external file containing data series since 1995. In addition to this table file, two more tables are available to users, one with information on income by Delegations since 2007 and another with the series of rights recognized since 2004. In addition, some of the tables are completed with files containing more detailed information that can be found on the website and, as is usual in monthly reports, another file contains the main regulatory developments and the series of legal rates for the different taxes.

THE DIRECTOR OF THE TAX STUDIES AND STATISTICS SERVICE