Total tax revenue | | 345 925 | 342 514 | 342 032 | 344 097 | 352 937 | 367 651 | 375 002 | 394 861 |
Total tax revenue | Total tax revenue exclusive of custom duties | | 344 416 | 340 961 | 340 596 | 342 782 | 351 425 | 365 897 | 373 123 | 392 944 |
1000 Taxes on income, profits and capital gains | | 97 241 | 98 844 | 102 448 | 100 546 | 101 236 | 104 633 | 105 816 | 113 675 |
4120 Other than households recurrent taxes on immovable property | | 21 | 40 | 34 | 81 | 57 | 38 | 36 | 33 |
4120 Other than households recurrent taxes on immovable property | Tax on large Commercial Establishments | | 21 | 40 | 34 | 81 | 57 | 38 | 36 | 33 |
4200 Recurrent taxes on net wealth | | 694 | 671 | 1 460 | 2 080 | 1 913 | 1 944 | 2 035 | 2 152 |
4210 Individual recurrent taxes on net wealth | | 694 | 671 | 1 460 | 2 080 | 1 913 | 1 944 | 2 035 | 2 152 |
4210 Individual recurrent taxes on net wealth | Wealth tax | | 110 | 56 | 784 | 1 370 | 1 168 | 1 184 | 1 257 | 1 348 |
Real State tax (unoccupied dwellings) | | 584 | 615 | 676 | 710 | 745 | 760 | 778 | 804 |
4220 Corporate recurrent taxes on net wealth | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4300 Estate, inheritance and gift taxes | | 2 425 | 2 220 | 2 285 | 2 515 | 2 701 | 2 778 | 2 686 | 2 709 |
4300 Estate, inheritance and gift taxes | Inheritance and gift tax | | 2 425 | 2 220 | 2 285 | 2 515 | 2 701 | 2 778 | 2 686 | 2 709 |
4400 Taxes on financial and capital transactions | | 8 228 | 6 574 | 5 777 | 5 657 | 6 384 | 7 255 | 7 490 | 8 585 |
4400 Taxes on financial and capital transactions | Taxes on property transactions | | 8 228 | 6 574 | 5 777 | 5 657 | 6 384 | 7 255 | 7 490 | 8 585 |
4500 Non-recurrent taxes on property | | 1 809 | 1 676 | 1 595 | 2 579 | 2 964 | 3 554 | 3 726 | 2 969 |
4500 Non-recurrent taxes on property | Levy on "Revaluation of Reserve Account" Law 16/2012 | | .. | .. | .. | 386 | 6 | .. | .. | .. |
4510 Non-recurrent taxes on net wealth | | 192 | 135 | 94 | 325 | 781 | 1 006 | 1 002 | 320 |
4510 Non-recurrent taxes on net wealth | Tax on land holding gains | | 192 | 135 | 94 | 325 | 781 | 1 006 | 1 002 | 320 |
Urban use tax | | 192 | 135 | 94 | 90 | 79 | 73 | 69 | 86 |
Extraordinary resource of FGD | | 0 | 0 | 0 | 235 | 702 | 933 | 933 | 234 |
4520 Non-recurrent taxes on property other than net wealth | | 1 617 | 1 541 | 1 501 | 1 868 | 2 177 | 2 548 | 2 724 | 2 649 |
4520 Non-recurrent taxes on property other than net wealth | Special duties | | 129 | 134 | 94 | 84 | 70 | 70 | 67 | 74 |
Land development contributions | | 225 | 185 | 119 | 71 | 49 | 61 | 80 | 53 |
Tax on the increase in value of urban terrains | | 1 263 | 1 222 | 1 288 | 1 711 | 2 057 | 2 417 | 2 577 | 2 522 |
Others | | 0 | 0 | 0 | 2 | 1 | 0 | 0 | 0 |
4600 Other recurrent taxes on property except 4100 and 4200 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5000 Taxes on goods and services | | 94 078 | 91 155 | 93 587 | 99 555 | 102 703 | 109 450 | 110 955 | 115 242 |
5100 Taxes on production, sale, transfer, etc | | 86 720 | 83 831 | 86 454 | 91 643 | 94 687 | 101 194 | 102 599 | 106 848 |
5110 General taxes on goods and services | | 58 769 | 57 003 | 57 807 | 62 232 | 65 060 | 70 166 | 72 319 | 75 910 |
5111 Value added taxes | | 58 458 | 56 733 | 57 584 | 62 058 | 64 909 | 69 982 | 72 129 | 75 715 |
5111 Value added taxes | Value added tax (VAT) | | 57 649 | 55 904 | 56 652 | 60 951 | 63 643 | 68 601 | 70 591 | 74 085 |
Canary Islands general indirect tax | | 809 | 829 | 932 | 1 107 | 1 266 | 1 381 | 1 538 | 1 630 |
5112 Sales tax | | 311 | 270 | 223 | 174 | 151 | 184 | 190 | 195 |
5112 Sales tax | Fees for RTVE (since 2010) | | 278 | 240 | 200 | 174 | 151 | 184 | 190 | 195 |
Fees from the National Commission of Telecommunications Market | | 33 | 30 | 23 | 0 | 0 | 0 | 0 | 0 |
5113 Other (than value added and sales tax) | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5120 Taxes on specific goods and services | | 27 951 | 26 828 | 28 647 | 29 411 | 29 627 | 31 028 | 30 280 | 30 938 |
5121 Excises | | 24 439 | 23 404 | 22 610 | 24 602 | 24 736 | 25 990 | 25 764 | 26 339 |
5121 Excises | Special excises | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
On beer | | 302 | 302 | 303 | 302 | 310 | 317 | 328 | 342 |
On wine | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
On alcohol | | 881 | 830 | 827 | 779 | 820 | 887 | 977 | 897 |
On hydrocarbon | | 10 904 | 10 226 | 9 460 | 11 918 | 12 042 | 12 478 | 12 949 | 13 156 |
On tobacco | | 8 028 | 7 845 | 7 737 | 7 126 | 7 288 | 7 212 | 7 136 | 7 130 |
On electricity bills | | 1 483 | 1 499 | 1 632 | 1 560 | 1 496 | 1 456 | 1 351 | 1 387 |
Tax on retail sales of specific hydrocarbons | | 1 238 | 1 315 | 1 489 | 499 | 7 | 0 | 2 | 1 |
Tax on oil derived fuels | | 220 | 216 | 240 | 267 | 286 | 316 | 309 | 332 |
Petrol tax | | 5 | 5 | 4 | 13 | 19 | 22 | 24 | 0 |
Other taxes | | 18 | 18 | 18 | 19 | 21 | 20 | 20 | 20 |
On carbon | | 0 | 0 | 0 | 148 | 268 | 308 | 243 | 315 |
Production and storage of electricity | | 0 | 0 | 0 | 1 278 | 1 490 | 1 610 | 1 287 | 1 514 |
Tax Greenhouse Effect Flourinated | | 0 | 0 | 0 | 0 | 30 | 99 | 96 | 123 |
Canary Islands taxes on national products | | 71 | 76 | 72 | 75 | 95 | 85 | 87 | 90 |
Taxes on national products in Ceuta and Melilla | | 105 | 109 | 73 | 103 | 112 | 115 | 108 | 115 |
Fees from the National Energy Commission | | 35 | 35 | 35 | 0 | 0 | 0 | 0 | 0 |
Contribution to the National Energy Efficiency Fund | | 366 | 327 | 250 | 150 | 104 | 207 | 207 | 207 |
Duty on specific means of transport | | 736 | 563 | 426 | 325 | 318 | 358 | 406 | 481 |
Fee for the use of continental waters for the production of the electrical power | | 0 | 0 | 0 | 0 | 0 | 453 | 202 | 197 |
Special duties and other taxes on importes products | | 47 | 38 | 44 | 40 | 30 | 47 | 32 | 32 |
5122 Profits of fiscal monopolies | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5123 Customs and import duties | | 84 | 89 | 74 | 84 | 102 | 96 | 96 | 101 |
5123 Customs and import duties | Import duties | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Canary Islands taxes on imported products | | 44 | 48 | 46 | 45 | 60 | 53 | 55 | 58 |
Taxes on imported products in Ceuta and Melilla | | 40 | 41 | 28 | 39 | 42 | 43 | 41 | 43 |
Customs duties paid to EU | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5124 Taxes on exports | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5125 Taxes on investment goods | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5126 Taxes on specific services | | 3 216 | 3 135 | 5 757 | 4 511 | 4 569 | 4 726 | 4 221 | 4 287 |
5126 Taxes on specific services | Taxes on betting and gambling | | 1 663 | 1 475 | 1 495 | 1 282 | 1 227 | 1 171 | 1 324 | 1 298 |
Taxes on other specific services | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Taxes on insurance premiums | | 1 530 | 1 517 | 1 473 | 1 417 | 1 407 | 1 446 | 1 475 | 1 542 |
Tax on deposits of credit institution | | 23 | 143 | 272 | 236 | 296 | 422 | 447 | 414 |
Ordinary resource DGF | | 0 | 0 | 2 517 | 1 576 | 1 639 | 1 644 | 893 | 924 |
Tourist tax | | 0 | 0 | 0 | 0 | 0 | 43 | 82 | 109 |
EU SRF contribution | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5128 Other taxes not included within 5121 to 5127 inclusive | | 212 | 200 | 206 | 214 | 220 | 216 | 199 | 211 |
5128 Other taxes not included within 5121 to 5127 inclusive | Cotisation sugar EU and other levies | | 35 | 7 | 10 | 7 | 2 | 15 | 6 | 6 |
Others | | 8 | 8 | 14 | 20 | 34 | 34 | 33 | 58 |
Resource CORES | | 169 | 185 | 182 | 187 | 184 | 167 | 160 | 147 |
5130 Unallocable between 5110 and 5120 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5200 Taxes on use of goods and perform activities | | 7 358 | 7 324 | 7 133 | 7 912 | 8 016 | 8 256 | 8 356 | 8 394 |
5210 Recurrent taxes on use of goods and perform activities | | 5 762 | 5 845 | 6 001 | 6 469 | 6 400 | 6 424 | 6 463 | 6 499 |
5210 Recurrent taxes on use of goods and perform activities | Other taxes on luxury expenses | | 4 | 4 | 3 | 3 | 3 | 3 | 3 | 3 |
5211 Recurrent taxes paid by households: motor vehicles | | 1 810 | 1 799 | 1 805 | 1 876 | 1 769 | 1 729 | 1 717 | 1 799 |
5211 Recurrent taxes paid by households: motor vehicles | Car registration tax | | 1 810 | 1 799 | 1 805 | 1 876 | 1 769 | 1 729 | 1 717 | 1 799 |
5212 Recurrent taxes paid by others: motor vehicles | | 458 | 456 | 457 | 475 | 462 | 466 | 463 | 379 |
5212 Recurrent taxes paid by others: motor vehicles | Car registration tax | | 458 | 456 | 457 | 475 | 462 | 466 | 463 | 379 |
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles | | 3 490 | 3 586 | 3 736 | 4 115 | 4 166 | 4 226 | 4 280 | 4 318 |
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles | Hunting and fishing taxes | | 34 | 30 | 30 | 34 | 30 | 30 | 29 | 29 |
Economic activity tax | | 1 785 | 1 732 | 1 764 | 1 701 | 1 857 | 1 798 | 1 788 | 1 792 |
Economic activity tax. Surchage | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Advertising | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Tax on environment and pollution | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Other taxes on environment | | 142 | 151 | 233 | 625 | 491 | 563 | 606 | 610 |
Tax on effluent, use of hydrocarbon and mines | | 47 | 74 | 93 | 126 | 135 | 180 | 190 | 183 |
Other fees paid by households for licences | | 228 | 213 | 198 | 206 | 228 | 245 | 291 | 321 |
Compensation for local taxes | | 165 | 158 | 144 | 129 | 122 | 118 | 124 | 138 |
Vehicle Inspection duty | | 17 | 17 | 16 | 20 | 20 | 19 | 24 | 24 |
Municipal fees for private use of public space | | 1 072 | 1 211 | 1 258 | 1 274 | 1 283 | 1 273 | 1 228 | 1 221 |
5220 Non-recurrent taxes on use of goods and perform activities | | 1 596 | 1 479 | 1 132 | 1 443 | 1 616 | 1 832 | 1 893 | 1 895 |
5220 Non-recurrent taxes on use of goods and perform activities | Tax and building permits | | 859 | 773 | 500 | 519 | 521 | 575 | 674 | 707 |
Urban licenses | | 260 | 220 | 165 | 157 | 175 | 200 | 226 | 264 |
Greenhouse gas emission trading | | 0 | 0 | 0 | 138 | 248 | 412 | 396 | 451 |
Parafiscal taxes | | 477 | 486 | 467 | 629 | 672 | 645 | 597 | 473 |
5300 Unallocable between 5100 and 5200 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6000 Taxes other than 1000, 2000, 3000, 4000 and 5000 | | 523 | 617 | 14 | 76 | 192 | 189 | 162 | 123 |
6100 Paid solely by business | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6200 Other taxes not solely paid by business | | 523 | 617 | 14 | 76 | 192 | 189 | 162 | 123 |
6200 Other taxes not solely paid by business | Fees on guarantees | | 515 | 608 | 0 | 0 | 0 | 0 | 0 | 0 |
Other taxes on production | | 8 | 9 | 14 | 76 | 192 | 189 | 162 | 123 |
Total tax revenue on cash basis | | 337 383 | 333 333 | 335 849 | 342 417 | 351 570 | 365 916 | 374 825 | 393 392 |
Total tax revenue on accrual basis | | 345 925 | 342 514 | 342 032 | 344 097 | 352 937 | 367 651 | 375 002 | 394 861 |
Additional taxes included in National Accounts | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Taxes excluded from National Accounts | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Difference in treatment of tax credits | | 729 | 446 | 442 | 432 | 430 | 587 | 882 | 838 |
Capital transfer for uncollected revenue | | -8 558 | -8 811 | -7 955 | -6 501 | -4 307 | -4 851 | -3 793 | -3 198 |
Voluntary social security contributions | | 0 | 0 | 1 111 | 2 209 | 1 216 | 1 170 | 1 149 | 1 133 |
Miscellaneous differences | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
National Accounts: Taxes and actual social contributions | | 338 096 | 334 149 | 335 630 | 340 237 | 350 276 | 364 557 | 373 240 | 393 657 |
Imputed social contributions | | 8 916 | 8 814 | 8 534 | 8 079 | 7 898 | 7 680 | 7 500 | 7 331 |
National Accounts: Taxes and all social contributions | | 347 012 | 342 963 | 344 164 | 348 316 | 358 174 | 372 237 | 380 740 | 400 988 |
1300 Unallocable between 1100 and 1200 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2300 Self-employed or non-employed SSC | | 18 513 | 18 100 | 18 702 | 18 278 | 17 318 | 16 249 | 15 981 | 16 202 |
2300 Self-employed or non-employed SSC | Self-employment | | 10 461 | 10 563 | 10 541 | 10 474 | 10 908 | 11 057 | 11 311 | 11 728 |
Unemployment | | 8 052 | 7 537 | 8 161 | 7 804 | 6 410 | 5 192 | 4 670 | 4 474 |
1100 Taxes on income, profits and capital gains of individuals | | 75 745 | 78 354 | 78 957 | 78 343 | 79 402 | 78 644 | 80 251 | 86 379 |
1100 Taxes on income, profits and capital gains of individuals | Personal income tax | | 75 158 | 77 844 | 78 569 | 78 039 | 79 126 | 78 334 | 79 837 | 85 893 |
Income tax of non-residents | | 587 | 510 | 388 | 304 | 276 | 310 | 414 | 486 |
1200 Taxes on income, profits and capital gains of corporates | | 21 496 | 20 490 | 23 491 | 22 203 | 21 834 | 25 989 | 25 565 | 27 296 |
1200 Taxes on income, profits and capital gains of corporates | Corporate income tax | | 19 369 | 18 853 | 22 098 | 21 079 | 20 695 | 24 713 | 23 844 | 25 437 |
Income tax of non-residents (legal persons) | | 2 127 | 1 637 | 1 393 | 1 124 | 1 139 | 1 276 | 1 721 | 1 859 |
2000 Social security contributions (SSC) | | 129 733 | 128 988 | 122 214 | 117 929 | 120 938 | 123 470 | 127 524 | 134 444 |
2100 Employees SSC | | 20 512 | 20 491 | 18 367 | 16 697 | 18 219 | 18 839 | 19 605 | 20 519 |
2110 On a payroll basis of employees SSC | | 20 512 | 20 491 | 18 367 | 16 697 | 18 219 | 18 839 | 19 605 | 20 519 |
2120 On an income tax basis of employees SSC | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2200 Employers SSC | | 90 708 | 90 397 | 85 145 | 82 954 | 85 401 | 88 382 | 91 938 | 97 723 |
2210 On a payroll basis of employers SSC | | 90 708 | 90 397 | 85 145 | 82 954 | 85 401 | 88 382 | 91 938 | 97 723 |
2220 On an income tax basis of employers SSC | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2310 On a payroll basis of self/non-employed SSC | | .. | .. | .. | .. | .. | .. | .. | 0 |
2320 On an income tax basis of self/non-employed SSC | | .. | .. | .. | .. | .. | .. | .. | 0 |
2400 Unallocable between 2100, 2200 and 2300 SSC | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
3000 Taxes on payroll and workforce | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4000 Taxes on property | | 22 841 | 21 357 | 22 333 | 24 676 | 26 356 | 28 155 | 28 666 | 29 460 |
4100 Recurrent taxes on immovable property | | 9 685 | 10 216 | 11 216 | 11 845 | 12 394 | 12 624 | 12 729 | 13 045 |
4100 Recurrent taxes on immovable property | Real State tax (IBI)/Real State tax Surcharge | | 9 657 | 10 169 | 11 175 | 11 755 | 12 328 | 12 581 | 12 687 | 13 004 |
Special Real State tax for Non-residents | | 7 | 7 | 7 | 8 | 7 | 4 | 6 | 8 |
Other taxes on property, land or building use | | 0 | 0 | 0 | 1 | 2 | 1 | 0 | 0 |
4110 Households recurrent taxes on immovable property | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Custom duties collected for the EU | | 1 509 | 1 553 | 1 436 | 1 315 | 1 512 | 1 754 | 1 879 | 1 917 |
Non-wastable tax credits against 1110 | | 1 897 | 845 | 805 | 774 | 768 | 1 093 | 1 674 | 1 781 |
Tax expenditure component | | 729 | 446 | 442 | 432 | 430 | 575 | 865 | 814 |
Transfer component | | 1 168 | 399 | 363 | 342 | 338 | 518 | 809 | 967 |
Non-wastable tax credits against 1210 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Tax expenditure component | | .. | .. | .. | .. | .. | 12 | 17 | 24 |
Transfer component | | .. | .. | .. | .. | .. | 38 | 70 | 621 |