Economic and Tax Results in the Value Added Tax in Spain

• “Resultados económicos y Tributarios en el IVA” is a census-based research on economic and tax information in Spain.
• The research is based on the information provided by economic agents through the “Resumen Anual” model.
• The goal is to provide a comprehensive collection of economic and tax figures with rigor.
• The publication includes innovative aspects and serves as a tool for revenue analysis.
• The statistics provide information on purchases, sales, imports from the European Union, intracommunity acquisitions, and tax variables that determine the balance of the VAT declaration.
• It also includes key tax parameters such as declaration results, average sales and purchase rates, and prorations.
• These variables collectively explain the tax revenue.
• The next publication is scheduled for October 18, 2023, with data from 2022.

Source: sede.agenciatributaria.gob.es

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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