Details of Tax Revenue - Spain methods, notes and classification

more Explanatory Notes

• • Tax
    • Total tax revenue
      • 00 Total tax revenue
      • 01 Total tax revenue exclusive of taxes collected for the EU
    • 02 1000 Taxes on income, profits and capital gains
    • 1100 Of individuals
      • 03 1100 Of individuals
      • 04 Personal income tax
      • 05 Income tax of non-residents
    • 1200 Corporate
      • 06 1200 Corporate
      • 07 Corporate income tax
      • 08 Income tax of non-residents (legal persons)
    • 1300 Unallocable between 1100 and 1200
      • 09 1300 Unallocable between 1100 and 1200
      • 0a Local taxes
      • 0b Other taxes
    • 0c 2000 Social security contributions
    • 0d 2100 Employees
    • 0e 2110 On a payroll basis
    • 0f 2120 On an income tax basis
    • 0g 2200 Employers
    • 0h 2210 On a payroll basis of employers SSC
    • 0i 2220 On an income tax basis of employers SSC
    • 2300 Selfemployed or nonemployed
      • 0j 2300 Selfemployed or nonemployed
      • 0k Self-employment
      • 0l Unemployment
    • 0m 2400 Unallocable between 2100, 2200 and 2300
    • 0n 3000 Taxes on payroll and workforce
    • 0o 4000 Taxes on property
    • 4100 Recurrent taxes on immovable property
      • 0p 4100 Recurrent taxes on immovable property
      • 0q Real State tax (IBI)/Real State tax Surcharge
      • 0r Special Real State tax for Non-residents
      • 0s Other taxes on property, land or building use
    • 4120 Others
      • 0t 4120 Others
      • 0u Tax on large Commercial Establishments
    • 0v 4200 Recurrent taxes on net wealth
    • 4210 Individual
      • 0w 4210 Individual
      • 0x Wealth tax
      • 0y Real State tax (unoccupied dwellings) and others
    • 0z 4220 Corporate
    • 4300 Estate, inheritance and gift taxes
      • 10 4300 Estate, inheritance and gift taxes
      • 11 Inheritance and gift tax
    • 4400 Taxes on financial and capital transactions
      • 12 4400 Taxes on financial and capital transactions
      • 13 Taxes on property transactions
    • 14 4500 Nonrecurrent taxes
    • 4510 On net wealth
      • 15 4510 On net wealth
      • 16 Tax on land holding gains
      • 17 Urban use tax
      • 18 Extraordinary resource of FGD
    • 4520 Other nonrecurrent taxes
      • 19 4520 Other nonrecurrent taxes
      • 1a Special duties
      • 1b Land development contributions
      • 1c Levy on "Revaluation of Reserve Account"
      • 1d Tax on the increase in value of urban terrains
      • 1e Others
    • 1f 4600 Other recurrent taxes on property
    • 1g 5000 Taxes on goods and services
    • 1h 5100 Taxes on production, sale, transfer, etc
    • 1i 5110 General taxes
    • 5111 Value added taxes
      • 1j 5111 Value added taxes
      • 1k Value added tax (VAT)
      • 1l Canary Islands general indirect tax
    • 5112 Sales tax
      • 1m 5112 Sales tax
      • 1n Fees for RTVE (since 2010)
      • 1o Fees from the National Commission of Telecommunications Market
    • 5113 Other
      • 1p 5113 Other
      • 1q Cascade tax
      • 1r Excises on luxury expenditure
      • 1s Other import duties
      • 1t Refund of internal taxes
    • 1u 5120 Taxes on specific goods and services
    • 5121 Excises
      • 1v 5121 Excises
      • 1w Special excises
      • 1x On beer
      • 1y On wine
      • 1z On alcohol
      • 20 On hydrocarbon
      • 21 On tobacco
      • 22 On electricity bills
      • 23 Tax on retail sales of specific hydrocarbons
      • 24 Tax on oil derived fuels
      • 25 Petrol tax
      • 26 Other taxes
      • 27 On carbon
      • 28 Production and storage of electricity
      • 29 Tax Greenhouse Effect Flourinated
      • 2a Canary Islands taxes on national products
      • 2b Taxes on national products in Ceuta and Melilla
      • 2c Fees from the National Energy Commission
      • 2d Contribution to the National Energy Efficiency Fund
      • 2e Duty on specific means of transport
      • 2f Fee for the use of continental waters for the production of the electrical power
      • 2g Special duties and other taxes on importes products
      • 2h Other taxes on products
    • 5122 Profits of fiscal monopolies
      • 2i 5122 Profits of fiscal monopolies
      • 2j Tobacco
      • 2k Petroleum
    • 5123 Customs and import duties
      • 2l 5123 Customs and import duties
      • 2m Import duties
      • 2n Canary Islands taxes on imported products
      • 2o Taxes on imported products in Ceuta and Melilla
      • 2p Customs duties collected for the EU
    • 2q 5124 Taxes on exports
    • 2r 5125 Taxes on investment goods
    • 5126 Taxes on specific services
      • 2s 5126 Taxes on specific services
      • 2t Taxes on betting and gambling
      • 2u Taxes on other specific services
      • 2v Taxes on insurance premiums
      • 2w Tax on deposits of credit institution
      • 2x Ordinary resource DGF
      • 2y EU SRF contribution
      • 2z Tourist tax
    • 30 5127 Other taxes on internat. trade and transactions
    • 5128 Other taxes
      • 31 5128 Other taxes
      • 32 EU levies
      • 33 Others
      • 34 Resource CORES
    • 35 5130 Unallocable between 5110 and 5120
    • 36 5200 Taxes on use of goods and perform activities
    • 5210 Recurrent taxes
      • 37 5210 Recurrent taxes
      • 38 Other taxes on luxury expenses
    • 5211 Paid by households: motor vehicles
      • 39 5211 Paid by households: motor vehicles
      • 3a Car registration tax
    • 5212 Paid by others: motor vehicles
      • 3b 5212 Paid by others: motor vehicles
      • 3c Car registration tax
    • 5213 Paid in respect of other goods
      • 3d 5213 Paid in respect of other goods
      • 3e Hunting and fishing taxes
      • 3f Economic activity tax
      • 3g Advertising
      • 3h Taxes on environment and pollution
      • 3i Tax on effluent, use of hydrocarbon and mines
      • 3j Other fees paid by households for licences
      • 3k Compensation for local taxes
      • 3l Vehicle Inspection duty
      • 3m Municipal fees for private use of public space
    • 5220 Nonrecurrent taxes
      • 3n 5220 Nonrecurrent taxes
      • 3o Tax and building permits
      • 3p Urban licenses
      • 3q Greenhouse gas emission trading
      • 3r Parafiscal taxes
    • 3s 5300 Unallocable between 5100 and 5200
    • 3t 6000 Other taxes
    • 3u 6100 Paid solely by business
    • 6200 Other
      • 3v 6200 Other
      • 3w Other taxes on production
    • 3x Total tax revenue on cash basis
    • 3y Total tax revenue on accrual basis
    • 3z Additional taxes included in National Accounts
    • 40 Taxes excluded from National Accounts
    • 41 Difference in treatment of tax credits
    • 42 Capital transfer for uncollected revenue
    • 43 Voluntary social security contributions
    • 44 Miscellaneous differences
    • 45 National Accounts: Taxes and actual social contributions
    • 46 Imputed social contributions
    • 47 National Accounts: Taxes and all social contributions
    • 48 Custom duties collected for the EU
    • 49 Tax expenditure component
    • 4a Transfer component
    • 4b Non-wastable tax credits against 1210
    • 4c Non-wastable tax credits against 1110
    • 4d Tax expenditure component
    • 4e Transfer component
    • 4f SRF Contributions collected for the EU
    • 4g Total Supranational revenues
  • Government
    • 0 Supranational
    • 1 Federal or Central government
    • 2 State/Regional
    • 3 Local government
    • 4 Social Security Funds
    • 5 Total