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2019 Report

1. INTRODUCTION

1. Introduction

The State Tax Administration Agency (hereinafter, the 'Tax Agency') is a public law institution assigned to the Ministry of Finance, through the Secretary of State for Finance. It was created by the State Budget Law for 1991 and it was effectively constituted on the 1st of January 1992. The Tax Agency has its own legal regime that grants it a certain autonomy on the subject of personnel and budgetary management.

The Tax Agency is responsible for the effective application of the national tax and customs systems, and for those resources belonging to other State Public Administrations and the European Union which are entrusted to it for management by law or agreement; however, it has no authority for the preparation and interpretation of tax regulations.

In order to measure the results of the actions carried out by the Tax Agency aimed at promoting compliance, whether derived from assistance and prevention, or control actions, one of the indicators of the activity carried out is the tax collection of the State. In net terms, that is, once the appropriate returns are carried out, in 2019 the collection reached 212,808 million euros, 2 per cent more that in the previous year. Furthermore, the collection obtained by the activities of prevention and control of tax and customs fraud amounted to 15,714 million euros. These data are reflected in Table No. 1. Tax collection New window (Annex).

A part of the tax collected is assigned to the Autonomous Communities under a common regime. Law 22/2009, of 18 December, which governs the finance system for the Autonomous Communities under joint government and Cities with Autonomy Statutes, and which amended a series of tax regulations, gives these the total or partial income produced in their territory of a series of tributes managed by the Tax Agency. Particularly, as of 31 December 2019, the following collection percentages were obtained:

  • Income Tax: 50%(1)

  • Value Added Tax: 50%

  • Special Taxes:

    • Beer Tax: 58%

    • Wine and Fermented Drinks Tax: 58%

    • Tax on Intermediate Products: 58%

    • Tax on alcohol and alcoholic beverages: 58%

    • Tax on Hydrocarbons: 58% (general state rate); 100% (special state rate)(2)

    • Tax on Tobacco Products: 58%

    • Special Tax on Certain Means of Transport: 100%

    • Excise Tax on Electricity: 100%

We should point out that the Special Tax on Certain Means of Transport assigns 100% to be distributed individually to the Autonomous Communities by the Tax Agency, according to the assessments and self-assessments carried out. For this reason, the State tax collection figures do not include income from this concept.

As well as the assigned taxes above, the Tax Agency also distributes tax collection to Autonomous Communities for the following concepts:

  • 100% of the revenues from the Gaming Activities Tax, corresponding to certain types of games played electronically, using computers or online, in accordance with article 48.11 and transitory provision six of the Gaming Regulation Act no. 13/2011 of 27 May.

  • 100% of the collection of the Tax on Deposits in Credit Institutions, in accordance with article 19. Fourteen and the transitional provision of Law 16/2012, of December 27, by which various tax measures are adopted aimed at consolidating public finances and promoting economic activity.

Revenues from these two items are not included in the State tax collection figures.

On the other hand, they are shown in table no. 2. Main declarations submitted New window and in table no. 3. Census of taxpayers New window (Annex) a series of key data that complement an initial vision of the Tax Agency.

(1) In the Personal Income Tax, they are given the net regional tax and other concepts in the conditions indicated in article 26.2 of Law 22/2009. It could be approximately indicated that at present 50 per cent is given, a percentage that could vary depending the regulatory capacity of the Autonomous Communities.(Back)

(2) Law 6/2018, of July 3, on the General State Budget for the year 2018, proceeded to integrate the autonomous tax rate of the Hydrocarbon Tax into the special state rate in order to guarantee the unity of the market in the field of fuels and carburants, without detriment to the resources of the Autonomous Communities and within the community regulatory framework. (Back)