Database Specific
Database Specific Abstract AbstractThe OECD Tax Statistics: Revenue Statistics - Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. These databases give a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes. They present a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1955 onwards.
This dataset contains tax revenue collected by Spain. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc
Source Source Contact person/organisation Contact person/organisation Direct source Direct sourceBibliographic citation:
Organisation for Economic Co-operation and Development (2018): Tax Statistics (Edition: 2018). UK Data Service. DOI: https://doi.org/10.5257/oecd/tax/2018-12
Source Periodicity Source PeriodicityYearly
Data source(s) used Data source(s) usedInformacion Estatistica del Ministerio de Hacienda (for national taxes). Cuentas de las Administraciones Publicas (for local taxes and social security) both published by Secretaria General Tecnica del Ministerio de Hacienda.
Data Characteristics Data Characteristics Date last updated Date last updatedAugust 2018
Link to Release calendar Link to Release calendarAnnually
Periodicity PeriodicityAnnual
Power code Power codemillions
Reference period Reference period1965-2017
Unit of measure used Unit of measure usedEuro
Population & Scope Population & Scope Geographic coverage Geographic coverageCross-national; National (OECD) and non-OECD countries
Concepts & Classifications Concepts & Classifications Key statistical concept Key statistical conceptYear ending 31st December.
From 2000, data are on accrual basis.
From 1981 the figures take into account the classification procedures set out in the OECD Interpretative Guide. Consequently they are not completely comparable with the figures for earlier years though the amounts involved are quite small.
Heading 1000: Includes a tax on property 'Contribucion Rustica' which would be more appropriately classified in 4110, and the 'Licencia fiscal industrial and professionales' which, because it is a tax levied by reference to the size of the firm, energy input, etc, would be more appropriately classified in 6000. The data necessary to provide a breakdown is not available.
All subdivisions are estimated.
Heading 2300: Contributions paid by self-employed were shown under heading 2100 until 1982.
Heading 4100: Most of these receipts fall under 4110.
Heading 4400: In 1988 revenues from taxes on legal Acts issued by AutonomousCommunities (Local) are included in 4400.
Heading 5121 comprises certain local levies which may include non-tax revenues.
Source: Informacion Estatistica del Ministerio de Hacienda (for national taxes). Cuentas de las Administraciones Publicas (for local taxes and social security) both published by Secretaria General Tecnica del Ministerio de Hacienda
Other Aspects Other Aspects Other comments Other commentsCopyright Organisation for Economic Co-operation and Development
Registration is required and standard conditions of use apply. Additional special conditions of use also apply. See terms and conditions for further information.
Recommended uses and limitations Recommended uses and limitationsUK Data Service Guide to OECD Tax Statistics
The OECD Tax Statistics: Revenue Statistics - Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. These databases give a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes. They present a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1955 onwards.
This dataset contains tax revenue collected by Spain. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc
Informacion Estatistica del Ministerio de Hacienda (for national taxes). Cuentas de las Administraciones Publicas (for local taxes and social security) both published by Secretaria General Tecnica del Ministerio de Hacienda.
Bibliographic citation:
Organisation for Economic Co-operation and Development (2018): Tax Statistics (Edition: 2018). UK Data Service. DOI: https://doi.org/10.5257/oecd/tax/2018-12
Yearly
Euro
millions
Annual
1965-2017
August 2018
Annually
Cross-national; National (OECD) and non-OECD countries
Year ending 31st December.
From 2000, data are on accrual basis.
From 1981 the figures take into account the classification procedures set out in the OECD Interpretative Guide. Consequently they are not completely comparable with the figures for earlier years though the amounts involved are quite small.
Heading 1000: Includes a tax on property 'Contribucion Rustica' which would be more appropriately classified in 4110, and the 'Licencia fiscal industrial and professionales' which, because it is a tax levied by reference to the size of the firm, energy input, etc, would be more appropriately classified in 6000. The data necessary to provide a breakdown is not available.
All subdivisions are estimated.
Heading 2300: Contributions paid by self-employed were shown under heading 2100 until 1982.
Heading 4100: Most of these receipts fall under 4110.
Heading 4400: In 1988 revenues from taxes on legal Acts issued by AutonomousCommunities (Local) are included in 4400.
Heading 5121 comprises certain local levies which may include non-tax revenues.
Source: Informacion Estatistica del Ministerio de Hacienda (for national taxes). Cuentas de las Administraciones Publicas (for local taxes and social security) both published by Secretaria General Tecnica del Ministerio de Hacienda
UK Data Service Guide to OECD Tax Statistics
Copyright Organisation for Economic Co-operation and Development
Registration is required and standard conditions of use apply. Additional special conditions of use also apply. See terms and conditions for further information.