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 2013 reached 219,761 million euros, with an increase of 7,020 million (3.3 per cent) compared to 2012.
In the following table we can observe that the growth is explained by the Value Added Tax by tax figures (an increase of 3,876 million), by the Corporation Tax figures (1,987 million) and in Special Taxes, which were all affected by regulatory changes. As for the rest of relevant figures, the Personal Income Tax shows a slight fall of 0.2 per cent.
Total gross tax collection (€ million)
|
Subject |
Budget 2013 (1) |
January-December | |||||
|---|---|---|---|---|---|---|---|
|
Collection 2013 (2) |
Collection 2012 (3) |
Difference with Budget |
Difference with tax collection | ||||
|
Difference (4)=(2)-(1) |
% fulfillment (5)=(2)/(1) |
Difference (6)=(2)-(3) |
% (7)=(6)/(3) | ||||
| Personal Income Tax |
86,087 |
82,171 |
82,338 |
-3,916 |
95.5 |
-167 |
-0.2 |
| Corporation Tax |
27,573 |
28,884 |
26,897 |
1,311 |
104.8 |
1,987 |
7.4 |
|
Non-resident Income Tax |
4,980 |
4,222 |
4,064 |
-758 |
84.8 |
158 |
3.9 |
|
Rest of Chapter I |
1,676 |
1,738 |
1,322 |
62 |
103.7 |
417 |
31.5 |
|
Total Chapter I |
120,316 |
117,015 |
114,620 |
-3,301 |
97.3 |
2,395 |
2.1 |
|
Value Added Tax |
82,057 |
78,050 |
74,174 |
-4,007 |
95.1 |
3,876 |
5.2 |
|
Excise Taxes |
21,396 |
19,413 |
18,573 |
-1,983 |
90.7 |
840 |
4.5 |
|
Foreign Trade |
1,378 |
1,327 |
1,449 |
-51 |
96.3 |
-122 |
-8.4 |
|
Tax on Insurance Premiums |
1,391 |
1,327 |
1,379 |
-64 |
95.4 |
-52 |
-3.8 |
|
Rest of Chapter II |
116 |
86 |
114 |
-30 |
74.1 |
-28 |
-24.6 |
|
Total Chapter II |
106,338 |
100,203 |
95,690 |
-6,135 |
94.2 |
4,514 |
4.7 |
|
Total Chapter III |
2,622 |
2,543 |
2,431 |
-79 |
97.0 |
111 |
4.6 |
|
Total Income managed by the AEAT |
229,276 |
219,761 |
212,741 |
-9,515 |
95.8 |
7,020 |
3.3 |