Detailed Statistical Analysis of VAT Declarations by Items for Fiscal Year Reference

• 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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