National Accounts of OECD Countries, General Government Accounts 2016
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National Accounts of OECD Countries, General Government Accounts 2016

The 2016 edition of National Accounts of OECD Countries, General Government Accounts is an annual publication, dedicated to government finance which is based on the System of National Accounts 2008 (SNA 2008) for all countries except Chile, Japan and Turkey (SNA 1993). It includes tables showing government aggregates and balances for the production, income and financial accounts as well as detailed tax and social contribution receipts and a breakdown of expenditure of general government by function, according to the harmonised international classification, COFOG.

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Table II – Detailed taxes and social contribution receipts: Spain You or your institution have access to this content

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National Accounts of OECD Countries, General Government Accounts 2016 - © OECD 2016

Spain
‌IIDetailed taxes and social contribution receipts
Million EUR
‌‌
‌‌
‌2008‌
‌2009‌
‌2010‌
‌2011‌
‌2012‌
‌2013‌
‌2014‌
‌2015‌
 
II.1 GENERAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
365 460
 
328 485
 
345 357
 
341 410
 
342 600
 
346 999
 
356 660
 
370 467
 
2
Total tax receipts and actual social contributions
363 473
 
329 069
 
344 999
 
341 407
 
342 021
 
345 421
 
353 069
 
367 579
 
3
Total tax receipts
229 579
 
198 109
 
215 266
 
212 419
 
218 696
 
225 283
 
230 915
 
243 036
 
4
Taxes on production and imports
108 121
 
92 208
 
110 407
 
106 513
 
108 551
 
115 010
 
119 644
 
127 578
 
5
Taxes on products
95 762
 
78 673
 
95 753
 
91 032
 
89 935
 
96 003
 
99 658
 
106 858
 
6
Value added type taxes
55 457
 
41 782
 
58 458
 
56 733
 
57 584
 
62 058
 
64 909
 
69 970
 
7
Taxes and duties on imports, excluding VAT
140
 
120
 
131
 
127
 
118
 
124
 
142
 
142
 
8
Import duties
92
 
75
 
84
 
89
 
74
 
84
 
102
 
96
 
9
Taxes on imports, excluding VAT and import duties
48
 
45
 
47
 
38
 
44
 
40
 
40
 
46
 
10
Levies on imported agricultural products
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
11
Monetary compensatory amounts on imports
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
12
Excise duties
48
 
45
 
47
 
38
 
44
 
40
 
40
 
46
 
13
General sales taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
14
Taxes on specific services
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
15
Profits of import monopolies
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
16
Taxes on products, except VAT, import and export taxes
40 165
 
36 771
 
37 164
 
34 172
 
32 233
 
33 821
 
34 607
 
36 746
 
17
Excise duties and consumption taxes
23 493
 
23 190
 
23 651
 
22 798
 
22 136
 
22 798
 
22 571
 
23 101
 
18
Stamp taxes
67
 
47
 
28
 
32
 
23
 
20
 
0
 
0
 
19
Taxes on financial and capital transactions
10 277
 
8 436
 
8 200
 
6 542
 
5 754
 
5 637
 
6 384
 
7 255
 
20
Car registration taxes
1 273
 
819
 
736
 
563
 
426
 
325
 
318
 
358
 
21
Taxes on entertainment
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
22
Taxes on lotteries, gambling and betting
1 893
 
1 747
 
1 663
 
1 475
 
1 495
 
1 282
 
1 227
 
1 171
 
23
Taxes on insurance premiums
1 608
 
1 498
 
1 530
 
1 517
 
1 473
 
1 417
 
1 407
 
1 446
 
24
Other taxes on specific services
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
25
General sales or turnover taxes
33
 
34
 
311
 
270
 
223
 
174
 
151
 
183
 
26
Profits of fiscal monopolies
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
27
Export duties and monetary compensatory amounts on exports
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
28
Other taxes on products n.e.c.
1 521
 
1 000
 
1 045
 
975
 
703
 
2 168
 
2 549
 
3 232
 
29
Other taxes on production
12 359
 
13 535
 
14 654
 
15 481
 
18 616
 
19 007
 
19 986
 
20 720
 
30
Taxes on land, buildings or other structures
7 968
 
8 907
 
9 685
 
10 216
 
11 216
 
11 845
 
12 394
 
12 850
 
31
Taxes on the use of fixed assets
448
 
456
 
458
 
456
 
457
 
475
 
462
 
464
 
32
Total wage bill and payroll taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
33
Taxes on international transactions
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
34
Business and professional licences
3 716
 
3 743
 
3 776
 
3 824
 
3 814
 
3 910
 
4 129
 
4 019
 
35
Taxes on pollution
201
 
130
 
189
 
225
 
326
 
889
 
874
 
1 148
 
36
Under-compensation of VAT (flat rate system)
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
37
Other taxes on production n.e.c.
26
 
299
 
546
 
760
 
2 803
 
1 888
 
2 127
 
2 239
 
38
Current taxes on income and wealth
116 609
 
101 583
 
100 625
 
102 010
 
106 265
 
105 179
 
105 606
 
109 107
 
39
Taxes on income
111 702
 
98 903
 
97 859
 
99 297
 
102 772
 
100 983
 
101 666
 
105 134
 
40
Taxes on individual or household income including holding gains
79 296
 
73 126
 
76 363
 
78 807
 
79 281
 
78 780
 
79 832
 
79 189
 
41
Taxes on individual or household income excl. holding gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
42
Taxes on individual or household holding gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
43
Taxes on income or profits of corporations including holding gains
32 406
 
25 777
 
21 496
 
20 490
 
23 491
 
22 203
 
21 834
 
25 945
 
44
Taxes on income or profits of corporations excl. holding gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
45
Taxes on holding gains of corporations
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
46
Other taxes on holding gains
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
47
Taxes on holding gains
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
48
Taxes on winnings from lottery or gambling
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
49
Other taxes on income n.e.c.
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
50
Other current taxes
4 907
 
2 680
 
2 766
 
2 713
 
3 493
 
4 196
 
3 940
 
3 973
 
51
Current taxes on capital
2 894
 
628
 
694
 
671
 
1 460
 
2 080
 
1 913
 
1 958
 
52
Poll taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
53
Expenditure taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
54
Payments by households for licences
2 013
 
2 052
 
2 072
 
2 042
 
2 033
 
2 116
 
2 027
 
2 015
 
55
Taxes on international transactions
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
56
Other current taxes n.e.c.
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
57
Capital taxes
4 849
 
4 318
 
4 234
 
3 896
 
3 880
 
5 094
 
5 665
 
6 351
 
58
Taxes on capital transfers
2 915
 
2 667
 
2 425
 
2 220
 
2 285
 
2 515
 
2 701
 
2 779
 
59
Capital levies
1 934
 
1 651
 
1 809
 
1 676
 
1 595
 
2 191
 
2 957
 
3 572
 
60
Other capital taxes n.e.c.
0
 
0
 
0
 
0
 
0
 
388
 
7
 
0
 
61
Actual social contributions
133 894
 
130 960
 
129 733
 
128 988
 
123 325
 
120 138
 
122 154
 
124 543
 
62
Employers' actual social contributions
96 548
 
91 229
 
90 708
 
90 397
 
85 145
 
82 954
 
85 401
 
88 275
 
63
Compulsory
96 548
 
91 229
 
90 708
 
90 397
 
85 145
 
82 954
 
85 401
 
88 275
 
64
Voluntary
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
65
Employees' actual social contributions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
66
Compulsory
21 351
 
20 599
 
20 512
 
20 491
 
19 393
 
18 821
 
19 353
 
19 963
 
67
Voluntary
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
68
Social contributions by self- and non-employed persons
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
69
Compulsory
15 995
 
19 132
 
18 513
 
18 100
 
18 787
 
18 363
 
17 400
 
16 305
 
70
Voluntary
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
71
Imputed social contributions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
72
Capital transfers for taxes and social cont., unlikely to be collected
6 168
 
9 351
 
8 558
 
8 811
 
7 955
 
6 501
 
4 307
 
4 859
 
 
II.2 CENTRAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
153 883
 
122 409
 
144 931
 
138 327
 
132 665
 
149 264
 
155 414
 
162 573
 
2
Total tax receipts and actual social contributions
151 303
 
122 069
 
143 565
 
136 696
 
130 431
 
146 573
 
151 158
 
159 276
 
3
Total tax receipts
147 871
 
118 622
 
140 048
 
133 254
 
127 138
 
143 545
 
147 915
 
155 770
 
4
Taxes on production and imports
70 877
 
58 626
 
75 113
 
73 154
 
74 855
 
80 230
 
83 318
 
89 649
 
5
Taxes on products
70 412
 
57 862
 
74 153
 
72 101
 
71 875
 
77 536
 
80 324
 
86 275
 
6
Other taxes on production
465
 
764
 
960
 
1 053
 
2 980
 
2 694
 
2 994
 
3 374
 
7
Current taxes on income and wealth
76 935
 
59 921
 
64 836
 
59 977
 
52 174
 
62 529
 
63 708
 
64 977
 
8
Taxes on income
76 672
 
59 693
 
64 607
 
59 762
 
51 962
 
62 300
 
63 450
 
64 687
 
9
Other current taxes
263
 
228
 
229
 
215
 
212
 
229
 
258
 
290
 
10
Capital taxes
59
 
75
 
99
 
123
 
109
 
786
 
889
 
1 144
 
11
Actual social contributions
3 432
 
3 447
 
3 517
 
3 442
 
3 293
 
3 028
 
3 243
 
3 506
 
12
Imputed social contributions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
13
Capital transfers for taxes and social cont., unlikely to be collected
4 620
 
7 425
 
6 614
 
6 261
 
5 552
 
4 788
 
2 980
 
3 781
 
 
II.3 STATE GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
50 484
 
50 403
 
44 072
 
48 027
 
59 611
 
48 133
 
48 023
 
51 183
 
2
Total tax receipts and actual social contributions
50 611
 
50 593
 
44 369
 
48 301
 
59 816
 
48 350
 
48 065
 
51 140
 
3
Total tax receipts
50 611
 
50 593
 
44 369
 
48 301
 
59 816
 
48 350
 
48 065
 
51 140
 
4
Taxes on production and imports
16 932
 
14 069
 
13 915
 
12 233
 
11 727
 
11 699
 
11 966
 
12 840
 
5
Taxes on products
16 571
 
13 750
 
13 566
 
11 736
 
10 999
 
10 860
 
11 308
 
12 222
 
6
Other taxes on production
361
 
319
 
349
 
497
 
728
 
839
 
658
 
618
 
7
Current taxes on income and wealth
30 905
 
34 012
 
28 199
 
34 048
 
46 002
 
34 404
 
33 690
 
35 846
 
8
Taxes on income
28 692
 
33 947
 
28 068
 
33 972
 
45 320
 
33 165
 
32 677
 
34 814
 
9
Other current taxes
2 213
 
65
 
131
 
76
 
682
 
1 239
 
1 013
 
1 032
 
10
Capital taxes
2 774
 
2 512
 
2 255
 
2 020
 
2 087
 
2 247
 
2 409
 
2 454
 
11
Actual social contributions
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
12
Imputed social contributions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
13
Capital transfers for taxes and social cont., unlikely to be collected
606
 
710
 
814
 
780
 
603
 
546
 
434
 
330
 
 
II.4 LOCAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
31 502
 
29 296
 
31 197
 
31 214
 
32 035
 
33 635
 
35 183
 
36 398
 
2
Total tax receipts and actual social contributions
31 097
 
28 894
 
30 849
 
30 864
 
31 742
 
33 388
 
34 935
 
36 126
 
3
Total tax receipts
31 097
 
28 894
 
30 849
 
30 864
 
31 742
 
33 388
 
34 935
 
36 126
 
4
Taxes on production and imports
20 312
 
19 513
 
21 379
 
21 126
 
21 969
 
23 081
 
24 360
 
25 089
 
5
Taxes on products
8 779
 
7 061
 
8 034
 
7 195
 
7 061
 
7 607
 
8 026
 
8 361
 
6
Other taxes on production
11 533
 
12 452
 
13 345
 
13 931
 
14 908
 
15 474
 
16 334
 
16 728
 
7
Current taxes on income and wealth
8 769
 
7 650
 
7 590
 
7 985
 
8 089
 
8 246
 
8 208
 
8 284
 
8
Taxes on income
6 338
 
5 263
 
5 184
 
5 563
 
5 490
 
5 518
 
5 539
 
5 633
 
9
Other current taxes
2 431
 
2 387
 
2 406
 
2 422
 
2 599
 
2 728
 
2 669
 
2 651
 
10
Capital taxes
2 016
 
1 731
 
1 880
 
1 753
 
1 684
 
2 061
 
2 367
 
2 753
 
11
Actual social contributions
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
12
Imputed social contributions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
13
Capital transfers for taxes and social cont., unlikely to be collected
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
 
II.5 SOCIAL SECURITY FUNDS
 
 
 
 
 
 
 
 
1
Total receipts
129 591
 
126 377
 
125 157
 
123 842
 
118 289
 
115 967
 
118 040
 
120 313
 
2
Total tax receipts and actual social contributions
130 462
 
127 513
 
126 216
 
125 546
 
120 032
 
117 110
 
118 911
 
121 037
 
3
Total tax receipts
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4
Taxes on production and imports
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5
Taxes on products
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
6
Other taxes on production
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
7
Current taxes on income and wealth
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
8
Taxes on income
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
9
Other current taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
10
Capital taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
11
Actual social contributions
130 462
 
127 513
 
126 216
 
125 546
 
120 032
 
117 110
 
118 911
 
121 037
 
12
Imputed social contributions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
13
Capital transfers for taxes and social cont., unlikely to be collected
942
 
1 216
 
1 130
 
1 770
 
1 800
 
1 167
 
893
 
748
 
..
Not available
Note: Detailed metadata at:http://metalinks.oecd.org/navol4/20170118/e797.
Disclaimer: http://oe.cd/disclaimer

 
Countries Covered:
Spain
 
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