The Tax Agency presents the statistical publication "Statistics by VAT items" based on the tax returns of Value Added Tax corresponding to the fiscal year of reference. This publication comprises detailed information about the main items contained in the tax return forms Annual Summary of Value Added Tax (Form 390) and Annual Summary of Value Added Tax for large companies (Form 392).
In it, there is a first classification of the general figures differentiated by tax systems: highlighting the distinction between the subjects whose activity fits into the General System and those of exclusive application to the modality of the Simplified System.
In the second place, the graphic classification of the data of this Statistics is the presentation of every item per sections of Taxable Base, once these have been defined in 20 brackets for the items of the General Scheme and in 11 in the case of the Simplified System. The corresponding tables appear organised following the logics of settlement of the annual tax return itself, with separation in different groups of the items corresponding to the Taxable Bases and those that correspond to the shares.
To the user of the statistics the historical series of this statistics sorted by items can be useful.It is available from the database BADESPE (the series for the moment covers the period 1986 to 2004). This publication is accessible from the webpage of the Institute of Fiscal Studies through the option "statistics".
Furthermore, the Tax Agency already publishes other statistical results of these return forms under the name "Economic and Tributary Results in the Value Added Tax" which aims to offer a compilation of the economic and tributary figures deriving from this tax. The Statistics integrates the content of three related different tributary sources with the Value Added Tax, such as: the return forms annual summary of the Value Added Tax, forms 390 and 392; the monthly tax returns of operations assimilated to imports, Form 380; and the tax returns related to imports submitted in Customs through the SAD (single customs document) or other documents.
The basic aim in that case is to transform the concepts presented as items into economic and tributary concepts of a more universal interpretation, and to establish the fiscal relations among economic and tributary concepts which enable the drawing of inferences in the behaviour and in the collecting evolution of the tax.