Revenue Statistics Details of Tax Revenue - Spain
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Source
Source Contact person/organisation Contact person/organisationContact OECD.RevenueStatistics@oecd.org. Including the subject line 'Revenue Statistics Country Table - Spain', which will help us answer your enquiry more quickly
Data source(s) used Data source(s) usedInformation from the Ministry of Finance for taxes and from Social Security System for social security contributions up to 1994. Since 1995 (accrual basis), national account data (IGAE-Ministry of Finance).
Direct source Direct sourceCountry representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
Date last input received Date last input receivedThe data for Revenue Statistics 2023 was received and processed in Q3 of 2023.
Data Characteristics Data Characteristics Unit of measure used Unit of measure used
Euro
Power code Power codeMillion
Variables collected Variables collectedSince 1995, the data are consistent with those transmitted to Eurostat in the framework of Government Finance Statistics (ESA).
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 2300: Contributions paid by self-employed were shown under heading 2100 until 1982.
Link to Release calendar Link to Release calendarThis data is released at the same time as the annual OECD Revenue Statistics publication. The latest edition became available in December 2023.
Other data characteristics Other data characteristicsFrom 1995, data are on accrual basis.
Population & Scope Population & Scope Other coverage Other coverageYear ending 31st December.
Other Aspects Other Aspects Other comments Other commentsA summary of the key findings for Spain is available as a downloadable PDF
Contact OECD.RevenueStatistics@oecd.org. Including the subject line 'Revenue Statistics Country Table - Spain', which will help us answer your enquiry more quickly
Information from the Ministry of Finance for taxes and from Social Security System for social security contributions up to 1994. Since 1995 (accrual basis), national account data (IGAE-Ministry of Finance).
Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
The data for Revenue Statistics 2023 was received and processed in Q3 of 2023.
Million
Since 1995, the data are consistent with those transmitted to Eurostat in the framework of Government Finance Statistics (ESA).
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 2300: Contributions paid by self-employed were shown under heading 2100 until 1982.
This data is released at the same time as the annual OECD Revenue Statistics publication. The latest edition became available in December 2023.
From 1995, data are on accrual basis.
Year ending 31st December.
A summary of the key findings for Spain is available as a downloadable PDF