- The State Tax Administration Agency presents the statistical publication “Statistics by VAT items” based on VAT declarations for the fiscal year.
- The publication includes detailed information on main items in the Annual VAT Summary declaration forms (models 390 and 392).
- Data is classified by tax regimes, distinguishing between General Regime and Simplified Regime.
- Data is also presented by taxable base ranges, with 20 ranges for General Regime and 11 for Simplified Regime.
- Historical series of this statistical data from 1986 to 2004 are available in the BADESPE database.
- Another statistical exploitation of VAT declaration models is published under “Economic and tax results in VAT” to provide economic and tax figures derived from the tax.
- This statistical data integrates information from three different tax sources related to VAT.
- The goal is to transform item concepts into more universal economic and tax concepts and establish fiscal relationships to infer tax behavior and revenue evolution.
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.
