Revenue Statistics Details of Tax Revenue - Spain
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Contact OECD.RevenueStatistics@oecd.org. Including the subject line 'Revenue Statistics Country Table - Spain', which will help us answer your enquiry more quickly
Click to expand Data source(s) used
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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.
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Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
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The data for Revenue Statistics 2021 was received and processed in Q3 of 2021
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Euro
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Millions
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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 Autonomous Communities (Local) are included in 4400.

Heading 5121 comprises certain local levies which may include non-tax revenues.

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This data is released at the same time as the annual OECD Revenue Statistics publication. The latest edition became available in December 2021.
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From 2000, data are on accrual basis.
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Year ending 31st December.
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A summary of the key findings for Spain is available as a downloadable PDF
Revenue Statistics Details of Tax Revenue - SpainContact person/organisation
Contact 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
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.
Direct source
Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
Date last input received
The data for Revenue Statistics 2021 was received and processed in Q3 of 2021
Unit of measure usedEuroPower code
Millions
Variables collected
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 Autonomous Communities (Local) are included in 4400.

Heading 5121 comprises certain local levies which may include non-tax revenues.

Link to Release calendar
This data is released at the same time as the annual OECD Revenue Statistics publication. The latest edition became available in December 2021.
Revenue Statisticshttp://oe.cd/revenue-statisticsOther data characteristics
From 2000, data are on accrual basis.
Other coverage
Year ending 31st December.
Other comments
A summary of the key findings for Spain is available as a downloadable PDF
Key findings: Spainhttp://www.oecd.org/tax/revenue-statistics-spain.pdf