Tax information: The Value Added Tax

The Tax collection statistic comes from theAnnual Tax Collection Reports in the case of State managed taxes and in the case of assigned and agreed taxes, from theInformative Summaries on the Collection of Assigned and Agreed Taxes, issued by the General Inspection of the Ministry of Economy and Tax

The Economic and Tax Results in VAT statistic is a piece of census type research based on the information supplied by the economic agents via the "Annual Summary".

The Annual Accounts in Corporate Tax statistic is based on the annual Corporate Tax returns from entities that have their domicile for tax purposes in the Common Tax System Territory.

Income Tax details are derived from the breakdown of some of the tax variables that are included in the forms on which the income tax declaration/self-return is presented. Information from returns presented at Autonomous Inland Revenues (C.F. de Navarra and País Vasco) is not included.

The data come from the State Tax Administration Agency and from the BADESPE database, which is developed by the Institute of Tax Studies. Both of these belong to the Ministry of Economy and Tax.

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