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2013 Report

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