3.1. 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 assessments 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 2014 amounted to 221,707 million euros. Not including income for withholdings of revenues from Public Debt, which from 2014 are counted in a different way (before, both the gross incomes and the refunds of these withholdings were counted, whereas from 2014 onwards only the net amount is counted), the increase of the total gross tax collection was 3.3%.

Table 13 of the Annex shows the gross collection by tax items. There is a notable growth in VAT (4.4%) linked to the rise of expenditure subject to tax, maintaining the same rates as in 2013; but there is also growth in Personal Income Tax (2.7%), Corporation Tax (1.9%) and Excise Duties (1.9%). Similarly, there are high growths in Non-Resident Income Tax (11.6%) and in the rest of Chapter I (9.9%) due to the boosting of environmental taxation.