- The publication provides detailed information on VAT declarations for the fiscal year.
- It includes data from the Annual VAT Summary and the Annual VAT Summary for large companies.
- The statistics classify data by taxation regimes, distinguishing between General Regime and Simplified Regime.
- Data is presented by taxable base brackets: 20 for General Regime and 11 for Simplified Regime.
- Tables are organized according to the annual declaration’s logic, separating taxable bases and quotas.
- Historical series from 1986 to 2004 are available in the BADESPE database.
- The publication is accessible on the Institute of Fiscal Studies website.
- Another statistical report titled Economic and Tax Results in VAT is also published.
- This report compiles economic and tax figures from VAT-related sources.
- The goal is to transform data into universally interpretable economic and tax concepts.
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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