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2014 Report

1. INTRODUCTION

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The State Inland Revenue Administration Agency (hereinafter, the Tax Agency) is a public agency assigned to the Ministry of Finance and Public Administrations via the Secretariat of State for Inland Revenue. It was created by the State Budget Law for 1991 and it was effectively constituted on the 1st of January 1992. The Tax Agency has its own legal regime that grants it a certain autonomy on the subject of personnel and budgetary management.

The Tax Agency is responsible for the effective application of the national tax and customs systems, and for those resources belonging to other State Public Administrations and the European Union which are entrusted to it for management by law or agreement; however, it has no authority for the preparation and interpretation of tax regulations.

The main indicator of its activity is tax collection. In net terms, that is, after making the pertinent refunds, in 2014 the tax collected reached the figure of 174,987 million euros, 3.6% more than the previous year. Furthermore, the collection obtained by the activities of prevention and control of tax and customs fraud amounted to 12,318 million euros. These details are reflected in the following chart:

Table 1. Tax collected (Annex)

A part of the tax collected is assigned to the Autonomous Communities under a common regime. Law 22/2009, of 18 December, which governs the finance system for the Autonomous Communities under joint government and Cities with Autonomy Statutes, and which amended a series of tax regulations, gives to the Autonomous Communities under joint government the total or partial income produced in their territory of a series of tributes managed by the Tax Agency. In particular, on 31 December 2014, the following collection percentages were assigned:

  • Personal Income Tax: 50 per cent(1)

  • Value Added Tax: 50 per cent

  • Special Taxes (of manufacture)

    • Beer Tax: 58 per cent
    • Wine and Fermented Drinks Tax: 58 per cent
    • Tax on Intermediate Products: 58 per cent
    • Tax on alcohol and alcoholic beverages: 58 per cent
    • Tax on Hydrocarbons: 58% (general state rate) / 100% (special state rate)
    • Tax on Tobacco Products: 58 per cent
    • Electricity Tax: 100%

The Special Tax on Certain Means of Transport and the Autonomous Community rate of the Hydrocarbons Tax, assigned 100%, are distributed individually to the Autonomous Communities by the Tax Agency, according to the assessments and self-assessments actually made. The State's tax collection figures do not include the revenues for these two items.

In addition to these assigned taxes, the Tax Agency also distributes to the Autonomous Communities 100% of the revenues from the Gaming Activities Tax, corresponding to certain types of games played by electronic, computer or online means, in accordance with Section 48.11 and Transitory Provision Six of the Gaming Regulation Act nº 13/2011 of 27 May.

The following charts show a series of key data which complement an initial vision of the Tax Agency:

Table 2. Main declarations submitted (Annex) Table No. 3. Census of taxpayers (Annex)

(1) In the Personal Income Tax, they are given the net regional tax and other concepts in the conditions indicated in article 26.2 of Law 22/2009. It could be approximately indicated that at present 50 per cent is given, a percentage that could vary depending the regulatory capacity of the Autonomous Communities.