GovernmentTotal
Time20102011201220132014201520162017
Tax
Hide subtree Total tax revenue345 925342 514342 032344 097352 937367 651375 002394 861
Total tax revenueTotal tax revenue exclusive of custom duties344 416340 961340 596342 782351 425365 897373 123392 944
1000 Taxes on income, profits and capital gains97 24198 844102 448100 546101 236104 633105 816113 675
Hide subtree 4120 Other than households recurrent taxes on immovable property2140348157383633
4120 Other than households recurrent taxes on immovable propertyTax on large Commercial Establishments2140348157383633
4200 Recurrent taxes on net wealth6946711 4602 0801 9131 9442 0352 152
Hide subtree 4210 Individual recurrent taxes on net wealth6946711 4602 0801 9131 9442 0352 152
4210 Individual recurrent taxes on net wealthWealth tax110567841 3701 1681 1841 2571 348
Real State tax (unoccupied dwellings)584615676710745760778804
4220 Corporate recurrent taxes on net wealth00000000
Hide subtree 4300 Estate, inheritance and gift taxes2 4252 2202 2852 5152 7012 7782 6862 709
4300 Estate, inheritance and gift taxesInheritance and gift tax2 4252 2202 2852 5152 7012 7782 6862 709
Hide subtree 4400 Taxes on financial and capital transactions8 2286 5745 7775 6576 3847 2557 4908 585
4400 Taxes on financial and capital transactionsTaxes on property transactions8 2286 5745 7775 6576 3847 2557 4908 585
Hide subtree 4500 Non-recurrent taxes on property1 8091 6761 5952 5792 9643 5543 7262 969
4500 Non-recurrent taxes on propertyLevy on "Revaluation of Reserve Account" Law 16/2012......3866......
Hide subtree 4510 Non-recurrent taxes on net wealth192135943257811 0061 002320
4510 Non-recurrent taxes on net wealthTax on land holding gains192135943257811 0061 002320
Urban use tax192135949079736986
Extraordinary resource of FGD000235702933933234
Hide subtree 4520 Non-recurrent taxes on property other than net wealth1 6171 5411 5011 8682 1772 5482 7242 649
4520 Non-recurrent taxes on property other than net wealthSpecial duties129134948470706774
Land development contributions2251851197149618053
Tax on the increase in value of urban terrains1 2631 2221 2881 7112 0572 4172 5772 522
Others00021000
4600 Other recurrent taxes on property except 4100 and 420000000000
5000 Taxes on goods and services94 07891 15593 58799 555102 703109 450110 955115 242
5100 Taxes on production, sale, transfer, etc86 72083 83186 45491 64394 687101 194102 599106 848
5110 General taxes on goods and services58 76957 00357 80762 23265 06070 16672 31975 910
Hide subtree 5111 Value added taxes58 45856 73357 58462 05864 90969 98272 12975 715
5111 Value added taxesValue added tax (VAT)57 64955 90456 65260 95163 64368 60170 59174 085
Canary Islands general indirect tax8098299321 1071 2661 3811 5381 630
Hide subtree 5112 Sales tax311270223174151184190195
5112 Sales taxFees for RTVE (since 2010)278240200174151184190195
Fees from the National Commission of Telecommunications Market33302300000
5113 Other (than value added and sales tax)00000000
5120 Taxes on specific goods and services27 95126 82828 64729 41129 62731 02830 28030 938
Hide subtree 5121 Excises24 43923 40422 61024 60224 73625 99025 76426 339
5121 ExcisesSpecial excises00000000
On beer302302303302310317328342
On wine00000000
On alcohol881830827779820887977897
On hydrocarbon10 90410 2269 46011 91812 04212 47812 94913 156
On tobacco8 0287 8457 7377 1267 2887 2127 1367 130
On electricity bills1 4831 4991 6321 5601 4961 4561 3511 387
Tax on retail sales of specific hydrocarbons1 2381 3151 4894997021
Tax on oil derived fuels220216240267286316309332
Petrol tax554131922240
Other taxes1818181921202020
On carbon000148268308243315
Production and storage of electricity0001 2781 4901 6101 2871 514
Tax Greenhouse Effect Flourinated0000309996123
Canary Islands taxes on national products7176727595858790
Taxes on national products in Ceuta and Melilla10510973103112115108115
Fees from the National Energy Commission 35353500000
Contribution to the National Energy Efficiency Fund366327250150104207207207
Duty on specific means of transport736563426325318358406481
Fee for the use of continental waters for the production of the electrical power00000453202197
Special duties and other taxes on importes products4738444030473232
5122 Profits of fiscal monopolies00000000
Hide subtree 5123 Customs and import duties848974841029696101
5123 Customs and import dutiesImport duties00000000
Canary Islands taxes on imported products4448464560535558
Taxes on imported products in Ceuta and Melilla4041283942434143
Customs duties paid to EU00000000
5124 Taxes on exports00000000
5125 Taxes on investment goods00000000
Hide subtree 5126 Taxes on specific services3 2163 1355 7574 5114 5694 7264 2214 287
5126 Taxes on specific servicesTaxes on betting and gambling1 6631 4751 4951 2821 2271 1711 3241 298
Taxes on other specific services00000000
Taxes on insurance premiums1 5301 5171 4731 4171 4071 4461 4751 542
Tax on deposits of credit institution23143272236296422447414
Ordinary resource DGF002 5171 5761 6391 644893924
Tourist tax000004382109
EU SRF contribution00000000
5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive00000000
Hide subtree 5128 Other taxes not included within 5121 to 5127 inclusive212200206214220216199211
5128 Other taxes not included within 5121 to 5127 inclusiveCotisation sugar EU and other levies35710721566
Others88142034343358
Resource CORES169185182187184167160147
5130 Unallocable between 5110 and 512000000000
5200 Taxes on use of goods and perform activities7 3587 3247 1337 9128 0168 2568 3568 394
Hide subtree 5210 Recurrent taxes on use of goods and perform activities5 7625 8456 0016 4696 4006 4246 4636 499
5210 Recurrent taxes on use of goods and perform activitiesOther taxes on luxury expenses44333333
Hide subtree 5211 Recurrent taxes paid by households: motor vehicles1 8101 7991 8051 8761 7691 7291 7171 799
5211 Recurrent taxes paid by households: motor vehiclesCar registration tax1 8101 7991 8051 8761 7691 7291 7171 799
Hide subtree 5212 Recurrent taxes paid by others: motor vehicles458456457475462466463379
5212 Recurrent taxes paid by others: motor vehiclesCar registration tax458456457475462466463379
Hide subtree 5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles3 4903 5863 7364 1154 1664 2264 2804 318
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehiclesHunting and fishing taxes3430303430302929
Economic activity tax1 7851 7321 7641 7011 8571 7981 7881 792
Economic activity tax. Surchage00000000
Advertising00000000
Tax on environment and pollution00000000
Other taxes on environment142151233625491563606610
Tax on effluent, use of hydrocarbon and mines477493126135180190183
Other fees paid by households for licences228213198206228245291321
Compensation for local taxes165158144129122118124138
Vehicle Inspection duty1717162020192424
Municipal fees for private use of public space1 0721 2111 2581 2741 2831 2731 2281 221
Hide subtree 5220 Non-recurrent taxes on use of goods and perform activities1 5961 4791 1321 4431 6161 8321 8931 895
5220 Non-recurrent taxes on use of goods and perform activitiesTax and building permits859773500519521575674707
Urban licenses260220165157175200226264
Greenhouse gas emission trading000138248412396451
Parafiscal taxes477486467629672645597473
5300 Unallocable between 5100 and 520000000000
6000 Taxes other than 1000, 2000, 3000, 4000 and 50005236171476192189162123
6100 Paid solely by business00000000
Hide subtree 6200 Other taxes not solely paid by business5236171476192189162123
6200 Other taxes not solely paid by businessFees on guarantees 515608000000
Other taxes on production891476192189162123
Total tax revenue on cash basis337 383333 333335 849342 417351 570365 916374 825393 392
Total tax revenue on accrual basis345 925342 514342 032344 097352 937367 651375 002394 861
Additional taxes included in National Accounts00000000
Taxes excluded from National Accounts00000000
Difference in treatment of tax credits729446442432430587882838
Capital transfer for uncollected revenue-8 558-8 811-7 955-6 501-4 307-4 851-3 793-3 198
Voluntary social security contributions001 1112 2091 2161 1701 1491 133
Miscellaneous differences00000000
National Accounts: Taxes and actual social contributions338 096334 149335 630340 237350 276364 557373 240393 657
Imputed social contributions8 9168 8148 5348 0797 8987 6807 5007 331
National Accounts: Taxes and all social contributions347 012342 963344 164348 316358 174372 237380 740400 988
1300 Unallocable between 1100 and 120000000000
Hide subtree 2300 Self-employed or non-employed SSC18 51318 10018 70218 27817 31816 24915 98116 202
2300 Self-employed or non-employed SSCSelf-employment10 46110 56310 54110 47410 90811 05711 31111 728
Unemployment8 0527 5378 1617 8046 4105 1924 6704 474
Hide subtree 1100 Taxes on income, profits and capital gains of individuals75 74578 35478 95778 34379 40278 64480 25186 379
1100 Taxes on income, profits and capital gains of individualsPersonal income tax75 15877 84478 56978 03979 12678 33479 83785 893
Income tax of non-residents587510388304276310414486
Hide subtree 1200 Taxes on income, profits and capital gains of corporates21 49620 49023 49122 20321 83425 98925 56527 296
1200 Taxes on income, profits and capital gains of corporatesCorporate income tax19 36918 85322 09821 07920 69524 71323 84425 437
Income tax of non-residents (legal persons) 2 1271 6371 3931 1241 1391 2761 7211 859
2000 Social security contributions (SSC)129 733128 988122 214117 929120 938123 470127 524134 444
2100 Employees SSC20 51220 49118 36716 69718 21918 83919 60520 519
2110 On a payroll basis of employees SSC20 51220 49118 36716 69718 21918 83919 60520 519
2120 On an income tax basis of employees SSC00000000
2200 Employers SSC90 70890 39785 14582 95485 40188 38291 93897 723
2210 On a payroll basis of employers SSC90 70890 39785 14582 95485 40188 38291 93897 723
2220 On an income tax basis of employers SSC00000000
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 SSC00000000
3000 Taxes on payroll and workforce00000000
4000 Taxes on property22 84121 35722 33324 67626 35628 15528 66629 460
Hide subtree 4100 Recurrent taxes on immovable property9 68510 21611 21611 84512 39412 62412 72913 045
4100 Recurrent taxes on immovable propertyReal State tax (IBI)/Real State tax Surcharge9 65710 16911 17511 75512 32812 58112 68713 004
Special Real State tax for Non-residents77787468
Other taxes on property, land or building use00012100
4110 Households recurrent taxes on immovable property00000000
Custom duties collected for the EU1 5091 5531 4361 3151 5121 7541 8791 917
Non-wastable tax credits against 11101 8978458057747681 0931 6741 781
Tax expenditure component729446442432430575865814
Transfer component1 168399363342338518809967
Non-wastable tax credits against 121000000000
Tax expenditure component..........121724
Transfer component..........3870621
Data extracted on 06 Dec 2019 06:01 UTC (GMT) from MyOECD

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