- “Resultados económicos y Tributarios en el IVA” is a census-based research on economic and tax information in Spain.
- The research is based on the information provided by economic agents through the “Resumen Anual” model.
- The goal is to provide a comprehensive collection of economic and tax figures with rigor.
- The publication includes innovative aspects and serves as a tool for revenue analysis.
- The statistics provide information on purchases, sales, imports from the European Union, intracommunity acquisitions, and tax variables that determine the balance of the VAT declaration.
- It also includes key tax parameters such as declaration results, average sales and purchase rates, and prorations.
- These variables collectively explain the tax revenue.
- The next publication is scheduled for October 18, 2023, with data from 2022.
Source: sede.agenciatributaria.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
