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Report 2021

1. INTRODUCTION

1. Introduction

The State Tax Administration Agency (hereinafter, Tax Agency) is a public law entity attached to the Ministry of Finance and Public Function 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.

To measure the result of the actions carried out by the Tax Agency aimed at promoting compliance, whether those derived from assistance and prevention, or control actions, one of the indicators of the activity carried out is the State's tax collection. In liquid terms, that is, once the appropriate refunds have been made, collection reached 223,385 million euros in 2021, 15.1% more than the previous year. On the other hand, the collection obtained from the actions to prevent and control tax and customs fraud has amounted to 16,896 million, which represents a decrease of 2.19% compared to the previous year. However, it must be taken into account that both in 2020 and 2021 there have been reductions in extraordinary installment payments and, therefore, difficult to repeat in the future. Discounting these extraordinary items in both years, the results of fraud prevention and control grew by 17% in 2021 to reach 14,956 million euros. These data are reflected in Table 1. Tax collection (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 to the Autonomous Communities under joint government the total or partial income produced in their territory of a series of tributes managed by the Tax Agency. In particular, as of December 31, 2021, the following collection percentages were assigned:

  • Income Tax of Individuals: 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

    • 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 and the regional rate of Mineral Oil Tax, 100% assigned, are 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 these two concepts.

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, which adopts various tax measures 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 statements presented 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. Approximately, it could be indicated that currently 50% is transferred, a percentage that could vary given the regulatory capacity of the Autonomous Communities.(Back)