Total tax revenue | | 54 707.529 | 56 952.702 | 53 515.967 | 58 015.36 | 59 288.865 | 61 938.08 | 63 667.519 | 67 011.833 |
Total tax revenue | Total tax revenue exclusive of customs duties | | 54 530.182 | 56 785.055 | 53 360.486 | 57 871.555 | 59 140.24 | 61 779.922 | 63 493.538 | 66 824.541 |
1000 Taxes on income, profits and capital gains | | 14 639.684 | 16 027.831 | 14 672.021 | 18 664.188 | 18 252.93 | 18 762.311 | 18 302.995 | 18 896.447 |
4200 Recurrent taxes on net wealth | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4300 Estate, inheritance and gift taxes | | 2.223 | 0.027 | 0.01 | 1.746 | 0.001 | 0 | 0.377 | 0 |
4300 Estate, inheritance and gift taxes | Inheritance and gift taxes | | 2.223 | 0.027 | 0.01 | 1.746 | 0.001 | 0 | 0.377 | 0 |
4400 Taxes on financial and capital transactions | | 832.047 | 740.873 | 628.4 | 567.041 | 682.909 | 773.982 | 852.495 | 1 065.824 |
4400 Taxes on financial and capital transactions | Real estate transfer tax | | 594.62 | 512.874 | 417.361 | 355.638 | 482.83 | 568.725 | 639.452 | 841.498 |
Stamp duty on registrations and mortgages | | 34.424 | 33.342 | 31.798 | 31.536 | 29.075 | 29.775 | 30.69 | 32.283 |
Stamp duty on the raising of capital | | 1.075 | 0.006 | 0.007 | 0.007 | 0.005 | 0.005 | 0.003 | 0.003 |
Stamp duty on real estate transactions | | 201.928 | 194.651 | 179.234 | 179.86 | 170.999 | 175.477 | 182.35 | 192.04 |
4500 Non-recurrent taxes on property | | 0 | 0 | 0 | 0 | 0 | 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 | | 22 003.675 | 22 675.164 | 21 780.084 | 21 626.331 | 22 560.798 | 23 844.524 | 25 191.802 | 26 643.602 |
5100 Taxes on production, sale, transfer, etc | | 21 246.197 | 21 833.791 | 20 931.625 | 20 470.027 | 21 544.112 | 22 837.774 | 24 015.857 | 25 447.02 |
5110 General taxes on goods and services | | 13 527.134 | 14 264.882 | 13 994.912 | 13 709.657 | 14 681.603 | 15 367.766 | 15 769.891 | 16 779.292 |
5111 Value added taxes | | 13 527.134 | 14 264.882 | 13 994.912 | 13 709.657 | 14 681.603 | 15 367.766 | 15 769.891 | 16 779.292 |
5111 Value added taxes | VAT | | 13 527.134 | 14 264.882 | 13 994.912 | 13 709.657 | 14 681.603 | 15 367.766 | 15 769.891 | 16 779.292 |
5112 Sales tax | | 0 | 0 | 0 | 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 | | 7 719.063 | 7 568.909 | 6 936.713 | 6 760.37 | 6 862.509 | 7 470.008 | 8 245.966 | 8 667.728 |
5121 Excises | | 5 665.246 | 5 366.586 | 4 775.276 | 4 674.709 | 4 823.563 | 5 208.907 | 5 807.961 | 6 120.322 |
5121 Excises | Tax on motor vehicle sales | | 831.83 | 643.717 | 370.218 | 360.429 | 476.035 | 584.595 | 687.094 | 774.457 |
Tax on oil products | | 3 140.259 | 3 002.336 | 2 790.361 | 2 740.071 | 2 786.924 | 3 068.787 | 3 411.301 | 3 493.835 |
Excise duties on alcoholic beverages | | 113.731 | 110.637 | 107.263 | 108.721 | 113.968 | 115.207 | 129.13 | 136.864 |
Excise duties on alcohol | | 1.193 | 0.689 | 0.483 | 1.084 | 0.609 | 0.371 | 0.409 | 0.447 |
Other | | 0 | 0 | 0 | 0.796 | 0.56 | 7.722 | 12.305 | 13.189 |
Tax on sugary soft drinks | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 69.636 |
Excise duties on tobacco | | 1 496.056 | 1 529.837 | 1 431.524 | 1 387.377 | 1 372.148 | 1 356.74 | 1 483.117 | 1 542.064 |
Excise duties on beer | | 82.177 | 79.37 | 75.427 | 76.231 | 73.319 | 75.485 | 84.605 | 89.83 |
5122 Profits of fiscal monopolies | | 419.936 | 470.497 | 522.33 | 419.361 | 431.016 | 488.558 | 578.54 | 626.504 |
5123 Customs and import duties | | 1.056 | 1.072 | 1.002 | 0.461 | 0.173 | 0.159 | 0.177 | 0.14 |
5123 Customs and import duties | Import levies | | 1.056 | 1.072 | 1.002 | 0.461 | 0.173 | 0.159 | 0.177 | 0.14 |
Import surtax | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Other | | 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 | | 1 521.976 | 1 623.859 | 1 539.577 | 1 566.949 | 1 513.796 | 1 676.078 | 1 759.151 | 1 815.295 |
5126 Taxes on specific services | Stamp duty on debt related operations, interest and leasing of buildings | | 309.396 | 298.31 | 274.889 | 275.844 | 262.128 | 268.84 | 279.425 | 294.29 |
Other | | 25.101 | 18.492 | 27.702 | 28.575 | 26.791 | 30.36 | 38.736 | 45.499 |
Tax on insurance premiums | | 214.513 | 213.715 | 208.21 | 199.525 | 195.985 | 218.306 | 228.291 | 243.297 |
Stamp duty on bank transactions | | 601.106 | 579.573 | 534.172 | 535.971 | 509.223 | 522.292 | 542.815 | 571.672 |
Stamp duty on insurance premiums | | 325.367 | 313.625 | 288.116 | 289.494 | 275.868 | 282.82 | 294.286 | 309.984 |
Bank levies | | 46.493 | 200.144 | 206.488 | 237.54 | 243.801 | 353.46 | 375.598 | 350.553 |
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 | | 110.849 | 106.895 | 98.528 | 98.89 | 93.961 | 96.306 | 100.137 | 105.467 |
5128 Other taxes not included within 5121 to 5127 inclusive | Stamp taxes (miscellaneous) | | 110.849 | 106.895 | 98.528 | 98.89 | 93.961 | 96.306 | 100.137 | 105.467 |
Other | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5130 Unallocable between 5110 and 5120 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5200 Taxes on use of goods and perform activities | | 718.147 | 815.154 | 817.226 | 937.052 | 989.654 | 988.076 | 1 070.797 | 1 156.216 |
5210 Recurrent taxes on use of goods and perform activities | | 718.147 | 815.154 | 817.226 | 937.052 | 989.654 | 988.076 | 1 070.797 | 1 156.216 |
5211 Recurrent taxes paid by households: motor vehicles | | 114.111 | 130.295 | 137.573 | 185.49 | 177.879 | 171.81 | 171.344 | 181.326 |
5211 Recurrent taxes paid by households: motor vehicles | Local tax on vehicles | | 114.111 | 130.295 | 137.573 | 185.49 | 177.879 | 171.81 | 171.344 | 181.326 |
5212 Recurrent taxes paid by others: motor vehicles | | 204.218 | 234.288 | 262.225 | 342.401 | 360.737 | 366.458 | 391.194 | 419.801 |
5212 Recurrent taxes paid by others: motor vehicles | Local tax on vehicles | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Road taxes | | 204.218 | 234.288 | 262.225 | 342.401 | 360.737 | 366.458 | 391.194 | 419.801 |
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles | | 399.818 | 450.571 | 417.428 | 409.161 | 451.038 | 449.808 | 508.259 | 555.089 |
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles | Gambling tax | | 143.026 | 141.066 | 112.691 | 106.918 | 103.405 | 107.608 | 140.207 | 169.248 |
Tax on the use, carrying and possession of weapons | | 3.928 | 3.647 | 6.727 | 6.702 | 6.529 | 4.523 | 4.654 | 11.144 |
Tax on motor vehicles - compensation | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Hunting and fishery licenses | | 1.343 | 1.371 | 0.455 | 4.539 | 11.191 | 12.613 | 12.247 | 12.111 |
Fee for the use of water resources | | 12.512 | 17.899 | 24.071 | 13.314 | 24.319 | 19.4 | 19.293 | 19.961 |
Other | | 239.009 | 286.588 | 273.484 | 277.688 | 305.594 | 305.664 | 331.858 | 342.625 |
5220 Non-recurrent taxes on use of goods and perform activities | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5300 Unallocable between 5100 and 5200 | | 39.331 | 26.219 | 31.233 | 219.252 | 27.032 | 18.674 | 105.148 | 40.366 |
5300 Unallocable between 5100 and 5200 | Miscellaneous taxes on production | | 39.331 | 26.219 | 31.233 | 219.252 | 27.032 | 18.674 | 105.148 | 40.366 |
6000 Taxes other than 1000, 2000, 3000, 4000 and 5000 | | 495.264 | 465.486 | 518.601 | 536.365 | 622.963 | 688.137 | 714.861 | 636.116 |
6100 Paid solely by business | | 225.196 | 223.848 | 212.441 | 291.607 | 381.532 | 434.296 | 458.016 | 365.21 |
6100 Paid solely by business | General services and licenses granted to corporations | | 225.196 | 223.848 | 212.441 | 291.607 | 381.532 | 434.296 | 458.016 | 365.21 |
6200 Other taxes not solely paid by business | | 270.068 | 241.638 | 306.16 | 244.758 | 241.431 | 253.841 | 256.845 | 270.906 |
6200 Other taxes not solely paid by business | Miscellaneous taxes | | 16.539 | 8.392 | 74.078 | 25.31 | 1.587 | 1.377 | 2.444 | 0.585 |
Fees collected by courts of justice | | 253.529 | 233.246 | 232.082 | 219.448 | 239.844 | 252.464 | 254.401 | 270.321 |
Total tax revenue on accrual basis | | 54 707.529 | 56 952.702 | 53 515.967 | 58 015.36 | 59 288.865 | 61 938.08 | 63 667.519 | 67 011.833 |
Additional taxes included in National Accounts | | 0.002 | 0.001 | 0.027 | 0.001 | 0.012 | 0.057 | 0.064 | 0.005 |
Taxes excluded from National Accounts | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Difference in treatment of tax credits | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Capital transfer for uncollected revenue | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary social security contributions | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Miscellaneous differences | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
National Accounts: Taxes and actual social contributions | | 54 707.531 | 56 952.703 | 53 515.994 | 58 015.361 | 59 288.877 | 61 938.137 | 63 667.583 | 67 011.838 |
Imputed social contributions | | 5 905.896 | 5 530.206 | 4 520.895 | 5 310.191 | 4 881.156 | 4 600.951 | 4 679.409 | 4 752.03 |
National Accounts: Taxes and all social contributions | | 60 613.427 | 62 482.909 | 58 036.889 | 63 325.552 | 64 170.033 | 66 539.088 | 68 346.992 | 71 763.868 |
1300 Unallocable between 1100 and 1200 | | 82.661 | 0 | 258.45 | 0 | 0 | 0 | 0 | 0 |
1300 Unallocable between 1100 and 1200 | Tax on wages and professional income | | 0 | .. | 0 | .. | .. | .. | .. | .. |
Taxes abolished by DL 442-A/88 and DL 442-B/88 | | 0 | .. | 0 | .. | .. | .. | .. | .. |
Other | | 0 | .. | 258.45 | .. | .. | .. | .. | .. |
Industrial tax | | 0 | .. | 0 | .. | .. | .. | .. | .. |
Tax on income from movable capital | | 0 | .. | 0 | .. | .. | .. | .. | .. |
Property income tax | | 0 | .. | 0 | .. | .. | .. | .. | .. |
Agricultural income tax | | 0 | .. | 0 | .. | .. | .. | .. | .. |
Complementary income tax | | 0 | .. | 0 | .. | .. | .. | .. | .. |
Tax on capital gains | | 82.661 | .. | 0 | .. | .. | .. | .. | .. |
3000 Taxes on payroll and workforce | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
1100 Taxes on income, profits and capital gains of individuals | | 9 638.148 | 10 507.098 | 9 790.548 | 13 119.607 | 13 322.41 | 13 148.732 | 12 628.903 | 12 624.248 |
1100 Taxes on income, profits and capital gains of individuals | Individual income tax | | 9 638.148 | 10 507.098 | 9 790.548 | 13 119.607 | 13 322.41 | 13 148.732 | 12 628.903 | 12 624.248 |
1200 Taxes on income, profits and capital gains of corporates | | 4 918.875 | 5 520.733 | 4 623.023 | 5 544.581 | 4 930.52 | 5 613.579 | 5 674.092 | 6 272.199 |
1200 Taxes on income, profits and capital gains of corporates | Corporate income tax | | 4 652.909 | 5 272.701 | 4 361.765 | 5 327.463 | 4 718.216 | 5 405.17 | 5 399.117 | 5 951.779 |
Local corporate income tax ("Derrama") | | 265.966 | 248.032 | 261.258 | 217.118 | 212.304 | 208.409 | 274.975 | 320.42 |
Other | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000 Social security contributions (SSC) | | 15 456.554 | 15 670.525 | 14 621.414 | 15 139.008 | 15 575.965 | 16 182.229 | 16 929.173 | 17 952.217 |
2100 Employees SSC | | 6 670.464 | 6 665.546 | 6 193.704 | 6 402.965 | 6 809.123 | 6 991.557 | 7 232.994 | 7 617.358 |
2110 On a payroll basis of employees SSC | | 6 670.464 | 6 665.546 | 6 193.704 | 6 402.965 | 6 809.123 | 6 991.557 | 7 232.994 | 7 617.358 |
2120 On an income tax basis of employees SSC | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2200 Employers SSC | | 8 786.09 | 9 004.979 | 8 427.71 | 8 736.043 | 8 766.842 | 9 190.672 | 9 696.179 | 10 334.859 |
2210 On a payroll basis of employers SSC | | 8 786.09 | 9 004.979 | 8 427.71 | 8 736.043 | 8 766.842 | 9 190.672 | 9 696.179 | 10 334.859 |
2210 On a payroll basis of employers SSC | Employers' social contributions | | 8 786.09 | 9 004.979 | 8 427.71 | 8 736.043 | 8 766.842 | 9 190.672 | 9 696.179 | 10 334.859 |
2220 On an income tax basis of employers SSC | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2300 Self-employed or non-employed SSC | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2400 Unallocable between 2100, 2200 and 2300 SSC | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4000 Taxes on property | | 1 935.005 | 1 946.049 | 1 768.366 | 1 905.663 | 2 127.584 | 2 302.721 | 2 354.707 | 2 696.159 |
4100 Recurrent taxes on immovable property | | 1 100.735 | 1 205.149 | 1 139.956 | 1 336.876 | 1 444.674 | 1 528.739 | 1 501.835 | 1 630.335 |
4100 Recurrent taxes on immovable property | Real estate tax | | 1 100.735 | 1 205.149 | 1 139.956 | 1 336.876 | 1 444.674 | 1 528.739 | 1 501.835 | 1 630.335 |
Customs duties collected for the EU | | 177.347 | 167.647 | 155.481 | 143.805 | 148.625 | 158.158 | 173.981 | 187.292 |
Customs duties collected for the EU | Import duties | | 157.391 | 154.71 | 120.164 | 118.653 | 139.934 | 157.6 | 172.938 | 187.217 |
Agricultural levies | | 19.881 | 12.862 | 35.242 | 25.077 | 8.616 | 0.483 | 0.968 | 0 |
Levy on sugar and isoglucose | | 0.075 | 0.075 | 0.075 | 0.075 | 0.075 | 0.075 | 0.075 | 0.075 |