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Memory 2024

1. INTRODUCTION

1. Introduction

The State Tax Administration Agency (hereinafter, the Tax Agency) is a public law entity attached to the Ministry of Finance through the State Secretariat 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, after the applicable refunds have been made, revenues reached €294.734 billion in 2024, an 8.4% increase over the previous year. On the other hand, revenue collected from tax and customs fraud prevention and control efforts totaled 18.928 billion euros, representing a 13.28% increase compared to the previous year. These data are reflected in the Table 1. Tax collection Opens in a 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 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, 2024, the following percentages of revenue were assigned:

  • Personal 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 type); 100% (special type)

    • Tax on Tobacco Products: 58%

    • Special Tax on Certain Means of Transport: 100%

    • Excise Tax on Electricity: 100%

  • Tax on landfilling, incineration and co-incineration of waste: 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. The same applies to the Tax on the deposit of waste in landfills, the incineration and co-incineration of waste, in relation to the Autonomous Communities that have not assumed the management of the same and, therefore, it is managed by the Tax Agency.

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

  • 100% of the revenue collected from the Tax on Gambling Activities, corresponding to certain types of gambling carried out by electronic, computer, or telematic means, in accordance with Article 48.11 and the sixth transitional provision of Law 13/2011, of May 27, on the regulation of gambling.

  • 100% of the tax collected from 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 the Table 2. Main declarations submitted Opens in a new window  the strong hit from tax rates slashing (more than €5,600 million loss in Personal Income Tax Table no. 3. Census of Liable Taxpayers Opens in a 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. Roughly speaking, it could be said that currently 50% is transferred, a percentage that could vary given the regulatory capacity of the Autonomous Communities.(Back)