Analysis - e-Office

Tax revenues in the year 2025

Mon, 29 Jun 2026 00:00:00 +0200

The Annual Tax Collection Report for 2025 was published on April 23. The report is an analysis of the collection behavior throughout 2025, an analysis that is carried out month by month during the course of the year in the monthly reports. The annual report allows for a deeper and more detailed study of the ultimate reasons for revenue growth by providing the economic information behind the revenue flows. The publication is completed with several files that include all the variables used in the analysis, in addition to other additional information (salary and personal income tax distributions, allocation to the Catholic Church and social purposes,...) and a set of notes that develop some specific aspects relevant to understanding the evolution of the collection.

Consumption and revenue from alcohol taxes

Mon, 29 Jun 2026 00:00:00 +0200

One fact that has been highlighted in both monthly and annual revenue reports in recent times is the decrease in alcohol tax consumption and its consequent impact on the revenue derived from it. A summary of the evolution of the consumption of the different types of alcohol can be found in Table 9.3 of the Annual Tax Collection Report and an analysis of the collection of each of the figures in Tables 5.2, 5.3 and 5.4. Further analysis can be obtained by referring to the Special Taxes Report, published at the same time as the Annual Tax Collection Report, which provides detailed information on these taxes (and, in addition, on the Fluorinated Greenhouse Gases Tax and environmental taxes). For each of them, you can find a file with the most relevant information about the tax (collection, tax accrued, consumption, rates, prices, international comparison...), in the form of a database and with pre-designed query boxes.

Eurofisc

Thu, 28 May 2026 00:00:00 +0200

Value Added Tax (VAT) is a consumption tax that levies the purchase of goods and the provision of services throughout the European Union (EU). It is a harmonized tax, which means that the EU has general rules on VAT, but its application may vary in each country. There is a taxable event, intra-community operations, which are those commercial transactions that take place between two companies or professionals from different EU Member States, that is, the supplier and the customer are located in different Member States, in which the VAT of the operation must be paid, normally, in the Member State of destination. Therefore, cooperation between Member States is necessary to verify that the transaction is properly declared and registered.

Monitoring the impact of gasoline price increases on fiscal statistics

Wed, 29 Apr 2026 00:00:00 +0200

In the current statistics obtained from the most up-to-date fiscal information, the Daily Domestic Sales Flash Report, a change in trend was observed from the first data of March.

The obligation to file the annual personal income tax return: What are the characteristics of people who file a tax return without exceeding the thresholds?

Wed, 29 Apr 2026 00:00:00 +0200

The Income Tax Campaign is currently underway, as is customary at this time of year. It is worth remembering that all people who reside in the country and receive income, regardless of where it comes from, are taxpayers. However, not all of them are required to file the annual tax return.

The MiCA Regulation in April 2026: the new traffic code for crypto in the EU

Wed, 29 Apr 2026 00:00:00 +0200

In recent years, crypto assets have gone from being a niche reserved for the most enthusiastic technology users to becoming a financial phenomenon with a global dimension. Spain is no stranger to this trend, and more and more people and companies are showing interest in the use of cryptocurrencies and other crypto assets. Especially since 2024 with the entry of institutional investors, the crypto asset sector has experienced a remarkable expansion, reaching a market capitalization of $3.8 trillion in 2025. This growth has been aided by the effective application, from June 30, 2024, of part of Regulation (EU) 2023/1114 on the market in crypto-assets (better known as 'MiCA' for its acronym 'Market in Crypto-Assets'), which marked an important milestone in the regulation of these assets in the European Union, with significant implications for the Spanish market.

Recent tax information on SMEs

Mon, 30 Mar 2026 00:00:00 +0200

The Statistics on corporate and non-corporate SMEs have recently been published with provisional data corresponding to 2024. This publication is the most detailed analysis available of this type of company, the most numerous in the business landscape.

The discussion on the legal nature of article 42.2 a) LGT, or the paradox of turning a deaf ear to consensus

Fri, 27 Mar 2026 00:00:00 +0100

The judgment of the European Court of Human Rights in the case of Latorre Atance against Spain, decision of 18 December 2025 of the 5th section, application no. 33818/22 represents the first contact of the Strasbourg Court with the responsibility of article 42.2 a) LGT, a central piece in the fight against fraud and simulation to the detriment of public credit.

Evolution of lottery taxation in recent years

Thu, 26 Feb 2026 00:00:00 +0100

The revenue associated with lottery prizes has particularities that are not observed in other taxes. Their behavior depends not only on the regulations, but also on the collection habits themselves and the seasonality characteristic of these draws.

Educating in values: the Tax Agency's Civic and Tax Education program

Wed, 28 Jan 2026 00:00:00 +0100

The latest Fiscal Barometer from the Institute for Fiscal Studies, published in June 2025, revealed that, despite the fact that in our society the idea that the Public Treasury plays a fundamental role in its maintenance is consolidated, with stable support over time of no less than 80%, 22% of the population believes that life would be better without taxes. This data is worrying, especially since the youngest segment of the population, aged 18 to 24, shows the greatest disaffection with the public sector, with almost a third of this group agreeing with that statement.

Creation of the Single Knowledge Base (SKB)

Wed, 28 Jan 2026 00:00:00 +0100

The new computer management model of the Economic-Administrative Courts (TEAs) and the Directorate General of Taxes (DGT) is described in the Resolution of January 13, 2021, of the State Secretariat of Finance (SEH).

Daily Inside Sales Flash

Mon, 29 Dec 2025 00:00:00 +0100

Since the implementation of the Immediate Supply of Information (SII) system for VAT in mid-2017, the daily sales data it provides became a key element in monitoring the situation within the set of economic information offered by the Tax Agency in this regard. They were a fundamental element in the darkest moments of the lockdown, when classic statistics could not offer answers, but also in the daily monitoring of week-by-week activity or in the analysis of specific episodes that required the existence of immediate data to understand what was happening. This happened, for example, with the transport workers' strike, the DANA storm, or the blackout.

Update to financial reporting obligations 2026

Wed, 26 Nov 2025 00:00:00 +0100

The intensification of economic globalization, combined with the accelerated development of technological and digital solutions applied to the financial sector, has generated an environment conducive to the emergence of new financial agents or intermediaries and payment methods. Within the framework of the European Union, regulatory initiatives aimed at harmonizing financial services have made it easier for payment entities and electronic money entities to operate in Spain, even from other Member States or third countries, under the freedom to provide services and without needing a physical structure in national territory. In Spain, this evolution has been accompanied by the consolidation of alternative payment instruments, such as payment accounts, cards in their various forms, and mobile phone-based systems, which have demonstrated remarkable efficiency in terms of speed, availability, and operational simplification of financial transactions.

The enforcement surcharge as a claim against the estate. An essential clarification from the Supreme Court. Commentary on STS 1485 2025

Wed, 26 Nov 2025 00:00:00 +0100

The First Chamber of the Supreme Court recently issued Judgment 1485/2025, of October 24, which resolves a matter whose significance goes far beyond its specific object: the controversial inclusion of enforcement surcharges as claims against the estate when the corresponding tax credit is generated during the bankruptcy proceedings. The resolution brings clarity, coherence and a unified criterion to a matter that in recent years had experienced divergent interpretations in courts and provincial courts.

The new edition of the municipal income statistics

Thu, 30 Oct 2025 00:00:00 +0100

The publication at the end of June of the Statistics of Personal Income Tax filers is the starting point of a series of publications related to this declaration (in this newsletter entry you can see the entire constellation of statistics derived from this model).

First data on the financial results of companies in 2024

Fri, 26 Sep 2025 00:00:00 +0200

On July 25, the deadline for filing annual corporate tax returns for the 2024 fiscal year ended for companies whose fiscal year coincides with the calendar year. More than 95% of all filers are in this situation, which would suggest that the figures known at this point would be sufficient to give an idea of what happened this year. However, the existence of some significant groups with other fiscal years and the irregularity of the series themselves prevents this. To get a complete picture of the fiscal year's results, we must wait almost a year, until all companies have filed their tax returns. This is why the statistics based on this statement (including, among others, Consolidated Annual Accounts, Non-consolidated Annual Accounts, and Statistics by Item) only include data for 2022 until next October.

The new housing statistics

Wed, 30 Jul 2025 00:00:00 +0200

As noted in this newsletter a few months ago, the amount of information the Tax Agency provides on rentals and, in general, on housing has increased significantly in recent years. The initial work on this topic was linked to the development of the rental price index and the State System of Housing Rental Price Reference Indices, both of which are part of the Ministry of Housing and Urban Agenda. These projects are jointly supported by the Tax Agency and the Cadastre. Since then, this same information has been used in different contexts. Along these same lines, and coinciding with the publication of the 2023 edition of the Personal Income Tax Declarants Statistics, the new Statistics on Homes Declared for Personal Income Tax was released, which seeks to offer, based on tax information, a snapshot of the residential real estate market belonging to individual owners.

When do taxpayers file their tax returns?

Fri, 27 Jun 2025 00:00:00 +0200

The 2024 income tax campaign will conclude in the coming days. The campaign began on March 12 with the opening of the application process for a reference number. A week later, tax data was accessible, and on April 2, tax returns could be filed through the Renta WEB application.

The April 28 blackout in daily sales

Thu, 29 May 2025 00:00:00 +0200

Since the Immediate Information Supply (SII) system came into effect in July 2017, daily sales data has been available, making the available financial information more accurate to the actual activity. We no longer have to wait for monthly or quarterly data to get an idea of what's happening in the economy.

Tax revenues for the year 2024

Tue, 29 Apr 2025 00:00:00 +0200

The recently published 2024 Annual Tax Collection Report summarizes all the relevant information from last year, after receiving and processing the information forms that complete the data from the periodic tax return forms already available at the end of March, when the monthly reports for December, January, and February were published. The annual report is also complemented by notes that provide further details on specific aspects of revenue collection.

The evolution of the average salary in tax sources: a more perspective

Fri, 28 Mar 2025 00:00:00 +0100

The Tax Agency obtains salary information from the annual information return on withholdings from employment and economic activity income (known as Form 190). The information is comprehensive (all employers are required to submit it) and individual (its data is incorporated into the tax records of each taxpayer's income tax return), making it the best possible source for studying the labor market and wages.

Tax information on the leasing of premises

Thu, 27 Feb 2025 00:00:00 +0100

In recent years, the information provided by the Tax Agency on leases has increased significantly. Since 2021, with the publication of data for the 2019 financial year, statistical information on housing leases recorded in the personal income tax return has been available. These same data are used to compile the rental price index, which is the responsibility of the Ministry of Housing and Urban Agenda, and which is used, in turn, to establish reference rental prices.

The current situation and the collection before the end of 2024

Thu, 30 Jan 2025 00:00:00 +0100

In the absence of the latest data to close the year 2024, many of the features that have characterized the year can already be anticipated, both from the point of view of the evolution of the main variables of the situation and of the collection itself.

Judgment of the Court of Justice of the European Union (CJEU) on the power of Member States to exclude public debts and certain debtors of the Public Treasury from debt discharge procedures

Thu, 30 Jan 2025 00:00:00 +0100

On 7 November 2024, the Court of Justice of the European Union (CJEU) issued a judgment in joined cases C-289/23 and C-305/23, which analysed the compatibility of the reform of Royal Legislative Decree 1/2020, of 5 May, approving the revised text of the Bankruptcy Law (TRLC) operated by Law 16/2022 with Directive (EU) 2019/1023 of the European Parliament and of the Council, of 20 June 2019, on preventive restructuring frameworks, debt discharge and disqualifications, and on measures to increase the efficiency of restructuring, insolvency and debt discharge procedures, and amending Directive (EU) 2017/1132.

The impact of the DANA on economic and revenue figures

Mon, 30 Dec 2024 00:00:00 +0100

The impact of the catastrophe caused by the DANA on the evolution of economic and tax figures is obviously not the most important issue in this tragedy, but it has occupied a prominent place from the first days.