2.1 Gross tax collection
The gross tax collection is constituted by the effective incomes obtained in the financial year proceeding from the self-assessments submitted by the taxpayers as well as from the settlements carried out by the Tax Agency. It is therefore set on a cash basis.
The total gross tax collection managed by the Tax Agency in 2012 reached 212,741 million euros, with an increase of 2,832 million (1.3 per cent) compared to 2011.
In the following table we can observe that the growth is explained by the Corporation Tax by tax figures (an increase of 4,177 million). As for the rest of relevant figures, we can confirm the stable evolution of the Personal Income Tax and the significant drops of the Value Added Tax (2.1 per cent) and the Special Taxes (4.9 per cent).
| Items | Budget 2012 (1) | January - December | |||||
|---|---|---|---|---|---|---|---|
| Collect. 2012 (2) | Collect. 2011 (3) | Difference with Budget | Difference with 2011 Collection | ||||
| Difference (4)=(2)-(1) | % completed (5)=(2)/(1) | Difference (6)=(2)-(3) | Percent (7)=(6)/(3) | ||||
| Personal Income Tax | 85,137 | 82,338 | 82,266 | -2,799 | 96.7 | 71 | 0.1 |
| Corporation Tax | 27,510 | 26,897 | 22,719 | -613 | 97.8 | 4,177 | 18.4 |
| Non-resident Income Tax | 4,733 | 4,064 | 4,040 | -669 | 85.9 | 25 | 0.6 |
| Rest of Chapter I | 2,602 | 1,322 | 119 | -1,280 | 50.8 | 1,203 | --- |
| Total Chapter I | 119,982 | 114,620 | 109,145 | -5,362 | 95.5 | 5,476 | 5.0 |
| Value Added Tax | 73,830 | 74,174 | 75,759 | 344 | 100.5 | -1,585 | -2.1 |
| Excise Taxes | 18,731 | 18,573 | 19,532 | -158 | 99.2 | -959 | -4.9 |
| Foreign Trade | 1,452 | 1,449 | 1,544 | 3 | 99.8 | -95 | -6.2 |
| Tax on Insurance Premiums | 1,392 | 1,379 | 1,420 | -13 | 99.1 | -41 | -2.9 |
| Rest of Chapter II | 116 | 114 | 15 | -2 | 98.2 | 99 | --- |
| Total Chapter II | 95,521 | 95,690 | 98,270 | 169 | 100.2 | -2,580 | -2.6 |
| Total Chapter III | 2,516 | 2,431 | 2,494 | -85 | 96.6 | -63 | -2.5 |
| TOTAL REVENUES MANAGED BY THE TAX AGENCY | 218,019 | 212,741 | 209,909 | -5,278 | 97.6 | 2,832 | 1.3 |