Spain - Other taxes (current LCU)

The value for Other taxes (current LCU) in Spain was 278,000,000 as of 2019. As the graph below shows, over the past 47 years this indicator reached a maximum value of 438,000,000 in 2018 and a minimum value of 50,485,020 in 1972.

Definition: Other taxes include employer payroll or labor taxes, taxes on property, and taxes not allocable to other categories, such as penalties for late payment or nonpayment of taxes.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

Year Value
1972 50,485,020
1973 61,303,240
1974 74,525,500
1975 82,338,660
1976 96,161,940
1977 110,586,200
1978 177,298,600
1979 231,990,700
1980 265,647,300
1981 250,021,000
1982 249,420,000
1983 314,329,300
1984 263,844,300
1985 120,803,400
1986 93,757,890
1987 125,010,500
1988 222,374,500
1989 197,733,000
1990 114,793,300
1991 123,808,500
1992 162,874,300
1993 191,722,900
1994 221,773,500
2017 433,000,000
2018 438,000,000
2019 278,000,000

Limitations and Exceptions: For most countries central government finance data have been consolidated into one account, but for others only budgetary central government accounts are available. Countries reporting budgetary data are noted in the country metadata. Because budgetary accounts may not include all central government units (such as social security funds), they usually provide an incomplete picture. In federal states the central government accounts provide an incomplete view of total public finance. Data on government revenue and expense are collected by the IMF through questionnaires to member countries and by the Organisation for Economic Co-operation and Development (OECD). Despite IMF efforts to standardize data collection, statistics are often incomplete, untimely, and not comparable across countries.

Statistical Concept and Methodology: The IMF's Government Finance Statistics Manual 2014, harmonized with the 2008 SNA, recommends an accrual accounting method, focusing on all economic events affecting assets, liabilities, revenues, and expenses, not just those represented by cash transactions. It accounts for all changes in stocks, so stock data at the end of an accounting period equal stock data at the beginning of the period plus flows over the period. The 1986 manual considered only debt stocks. Government finance statistics are reported in local currency. Many countries report government finance data by fiscal year; see country metadata for information on fiscal year end by country.

Periodicity: Annual

Classification

Topic: Public Sector Indicators

Sub-Topic: Government finance