National Statistics Institute of Spain

SG for Economic Sectors Statistics

Avda. Manoteras, 50. 28050, Madrid.

Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.

Environmental tax revenue is broken down by:
A. type of environmental tax,
B. sector/industry of tax payer

A. Classification according to type of environmental tax

For analytical purposes, the environmental taxes are divided into four categories:
1. energy taxes (including CO2 taxes),
2. transport taxes,
3. pollution taxes,
4. resource taxes (excluding taxes on oil and gas extraction).

B. Environmental taxes by economic activity

Environmental tax revenues are allocated to the different tax payers:
• by economic activity according to the statistical classification of economic activities in the European Community (NACE Rev.2)
• households as consumers
• non-residents
• not allocated (impossible to be allocated to one of the categories mentioned above)

Environmental taxes by economic activity data cover taxes payable by all sectors of the economy: producers (economic activities by NACE), households as consumers as well as non-residents. 

Environmental Taxes have the same system limits as the European System of Accounts (ESA). It consists in compulsory payments with no balancing entries, in cash or in kind, collected by the Public Administrations or institutions of the European Union.

Environmental Taxes are identified in the following ESA categories:

– Production and import taxes (D.2)

– current income taxes, wealth taxes, etc. (D.5)

 The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".

Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).

Data refer to environmental taxes collected by the government and payable by the different economic agents.

The target population are all production sectors by NACE, households as consumers and non-residents.

Environmental Accounts combine data from several different statistical sources. The concept of statistical population cannot be strictly applied in this context.

Environmental Accounts shall be updated periodically so as to incorporate the appropriate methodological and statistical changes, specially, base changes of the economic accounts.

Million National Currency (MNAC)

The data refer to the calendar years.

Statistics on environmental taxes are based on Regulation (EC) No. 691/2011 (Annex II) on European environmental economic accounts as amended by Regulation 538/2014, as well as legal acts in the area of national accounts. Data transmission became obligatory in September 2013. Before, Eurostat collected the data on a voluntary basis. Commission Delegated Regulation (EU) 2022/125 of 19 November 2021 amending Annexes I to V to Regulation (EU) No 691/2011 introduces modifications such as that statistics shall be transmitted within 16 months of the end of the reference year from the reference year 2020.

The basis for the national accounts tax aggregates is Table 9 "Detailed tax and social contribution receipts by type of tax or social contribution and receiving sub-sector including the list of taxes and social contributions according to national classification" of the ESA2010 transmission programme - Annex B of Regulation (EU) No. 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union. Moreover, Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000 on the recording of taxes and social contributions sets the rules for the data sources, time of recording and comparable treatment of taxes and social contributions assessed but unlikely to be collected.

Not applicable.

The Statistical Law No. 12/1989 specifies that the INE cannot publish, or make otherwise available, individual data or statistics that would enable the identification of data for any individual person or entity. Regulation (EC) No 223/2009 on European statistics stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society

INE provides information on the protection of confidentiality at all stages of the statistical process: INE questionnaires for the operations in the national statistical plan include a legal clause protecting data under statistical confidentiality. Notices prior to data collection announcing a statistical operation notify respondents that data are subject to statistical confidentiality at all stages. For data processing, INE employees have available the INE data protection handbook, which specifies the steps that should be taken at each stage of processing to ensure reporting units' individual data are protected. The microdata files provided to users are anonymised.

Environmental Accounts is a statistical operation included in the National Statistics Plan, therefore subject to the Law on the Public Statistical Function of 9 May 1989, hence its data is protected by Statistical Secrecy in all stages of its compilation

The advance release calendar that shows the precise release dates for the coming year is disseminated in the last quarter of each year.

The calendar is disseminated on the INEs Internet website (Publications Calendar)

The data are released simultaneously according to the advance release calendar to all interested parties by issuing the press release. At the same time, the data are posted on the INE's Internet website (www.ine.es/en) almost immediately after the press release is issued. Also some predefined tailor-made requests are sent to registered users. Some users could receive partial information under embargo as it is publicly described in the European Statistics Code of Practice

See concept 8.1

The results of the statistical operations are normally disseminated by using press releases that can be accessed via both the corresponding menu and Press section / Press releases (ine.es) in the web

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INEbase is the system the INE uses to store statistical information on the Internet. It contains all the information the INE produces in electronic formats. The primary organisation of the information follows the theme-based classification of the Inventory of Statistical Operations of the State General Administration . The basic unit of INEbase is the statistical operation, defined as the set of activities that lead to obtaining statistical results on a determined sector or subject based on the individually collected data. Also included in the scope of this definition are synthesis preparation.

Access to tables and results in INEBASE (www.ine.es) / Agriculture and environment/Environmental accounts/

http://www.ine.es/dyngs/INEbase/en/categoria.htm?c=Estadistica_P&cid=1254735976603

Not applicable.

The policy of the customised request service is to analyse if the statistical secrecy and significativity conditions are met. After this analysis, a viability report is compiled and sent to the petitioner.

The requests will be carried out via the User information area:

http://www.ine.es/prodyser/informacion

Not applicable.

Not applicable.

Fields 11 to 19 of this document are the quality report intended for the user of this transaction.

Quality assurance framework for the INE statistics is based on the ESSCoP, the European Statistics Code of Practice made by EUROSTAT. The ESSCoP is made up of 15 principles, gathered in three areas: Institutional Environment, Processes and Products. Each principle is associated with some indicators which make possible to measure it. In order to evaluate quality, EUROSTAT provides different tools: the indicators mentioned above, Self-assessment based on the DESAP model, peer review, user satisfaction surveys and other proceedings for evaluation.

The quality of synthesis statistics such as Environmental Accounts, is firstly derived from the multiple sources they use. In all of them it has been intended to obtain information that is as accurate as possible, minimising the different types of errors they may be affected by. Moreover, the decisions of the corresponding regulations are followed when compiling this data.

The Commission (Eurostat) will assess the quality of the transmitted data and within a month after it is received may request additional information from the Member State regarding the data revised, as appropriate (Article 7.4 of European Regulation No. 691/2011) .

The INE has carried out general user satisfaction surveys in 2007, 2010, 2013, 2016 and 2019 and it plans to continue doing so every three years. The purpose of these surveys is to find out what users think about the quality of the information of the INE statistics and the extent to which their needs of information are covered. In addition, additional surveys are carried out in order to acknowledge better other fields such as dissemination of the information, quality of some publications...

On the INE website, in its section Methods and Projects / Quality and Code of Practice / INE quality management / User surveys are available surveys conducted to date.(Click  next link)

 In the User Satisfaction Surveys carried out to date, the Environment sector in which the statistical operation is encompassed is assessed, which can guide as to what the users' opinion about it is.

In the next website of INE: Methods and projects / Quality and Code of Practice / INE quality management / User surveys (http://www.ine.es/ss/Satellite?c=Page&pagename=MetodologiaYEstandares%2FINELayout&cid=1259944133654&L=1)

it is possible consult the last available user surveys

Environmental Taxes meet the information requirements demanded by the European Parliament and Council Regulation (EU) No. 691/2011, of 6 July 2011, regarding European Environmental Economic Accounts, therefore they are exhaustive.

The rate of compulsory statistical results that are available is of 100% (R1 = 100% approximately)

Environmental Accounts are synthesis statistics, therefore they are affected by sampling errors coming from sources from which information is collected, which are analysed in order to see if they remain within reasonable limits. Non-sampling errors may come from the sources or from the information treatment of this operation (lack of coverage, measurement errors). In summary, direct measurement of accuracy in this case is not applicable.

Environmental Accounts are synthesis statistics, therefore they are affected by sampling errors coming from sources from which information is collected, which are analysed in order to see if they remain within reasonable limits.

Not applicable.

Environmental Accounts are synthesis statistics, therefore non-sampling errors may come from the sources or from the information treatment of this operation (lack of coverage, measurement errors).

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Environmental Tax estimates are sent to EUROSTAT within 16 months after the reference year finishes, in compliance with the Commission Delegated Regulation (EU) 2022/125 of 19 November 2021 amending Annexes I to V to Regulation (EU) No 691/2011  on European environmental economic accounts that introduces modifications such as that statistics shall be transmitted within 16 months of the end of the reference year from the year 2020.

The indicator of the time elapsed between the end of the reference period and dissemination in INEBase is T1 = 10 months.

The indicator of the time elapsed between the end of the reference period and dissemination in INEBase is T1 = 46 months.

The EU Member States use the same methodology for the compilation of estimates, which allows comparability among Environmental Tax estimates.

Not applicable.

2008-2021

Environmental Accounts are coherent with Spanish National Accounts.

Not applicable

According to nature of Environmental tax accounts they are completely consistent with National Accounts.

The annual results of Environmental Taxes are coherent with each other and with the available annual series

0,75 %

The transmitted data of 2021 are early estimates, 2020 data are considered as half-final or provisional.

The data is collected annually.

The base information coming from different statistics undergoes a set of treatments: Outlier identification, error filtering, adjustment to Environmental Accounts definitions.

Not applicable.

See 18.5

Method in study (small relevance of amount)

Similar method to the one subsequently applied

No seasonal adjustments are carried out.

Not applicable.