Public Revenue and Tax Collection

Where do Spain's public resources come from?

The Spanish public sector is financed mainly through three channels: social contributions paid by workers and employers, direct taxes on income and profits (personal income tax, IRPF, and corporation tax) and indirect taxes on consumption and production (VAT and excise duties).

A principle of this website: amounts are shown per inhabitant and adjusted for inflation, in 2025 euros using the INE's annual average CPI, so that figures from different years are comparable. Totals in current euros appear as secondary figures; percentages (of revenue or of GDP) need no adjustment.

1. Composition of Public Revenue in Spain (2024)

In 2024, general government revenue as a whole reached €14,154 per inhabitant (in 2025 euros; €673.7bn in total, 42.1% of GDP).

2. Historical Trends in Revenue by Type of Levy

Revenue per inhabitant from each type, in 2025 euros (adjusted for inflation), since 1996, the first year with annual CPI available:

3. How is the tax burden distributed?

• Social Security Contributions (31.2%): The main source of public revenue, used to sustain contributory pensions and unemployment benefits.
• Direct Taxes (30.3%): Levied directly on citizens' income (IRPF), the profits declared by companies, wealth and inheritances.
• Indirect Taxes (26.3%): Levied on general consumption (VAT) and on specific products such as fuel, tobacco, alcohol and electricity (excise duties), plus other taxes on production.
• Non-Tax Revenue and EU Funds (12.2%): Sales and fees for public services, property income (interest, dividends) and transfers received, including the Next Generation EU funds.

Official Sources

• Eurostat - Taxes and social contributions by type (gov_10a_taxag): Harmonised revenue under ESA 2010.
• Eurostat - General government accounts (gov_10a_main): Total general government revenue.
• Spanish Tax Agency (AEAT): Annual and Monthly Tax Collection Reports.
• Intervención General de la Administración del Estado (IGAE): Economic Accounts and National Accounts of the Public Sector.