The “Economic and Tax Results in VAT” statistics is a census-based investigation based on the information supplied by the economic agents to the Value Added Tax through the “Annual Summary”, form 390, with which it is intended to offer with the greatest rigor a compilation of economic and tax figures. It also incorporates novel aspects, turning this publication into a tool at the service of tax collection analysis.
The statistics provide the main components of purchases, sales, imports from the European Union or intra-community acquisitions, the tax variables that determine the VAT balance per declaration and the main VAT tax parameters: result of the declaration, average sales rate and purchases, pro rata, etc., variables that together explain the collection of the tax.
Next publication: October 2023 (2022 data)
Documentation
- Explanatory note of the methodological changes of 2017 (141 KB – pdf )
- Explanatory note of the methodological changes of 2013 (13 KB – pdf )
- Methodology
- Statistical appendix (814 KB – pdf )
- Frequent questions
Source: gob.es
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