Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.
[ES1] National Institute for Statistics (INE) (Spain)
1.2. Contact organisation unit
S.G. Econonomic Sectors Statistics
1.3. Contact name
Restricted from publication
1.4. Contact person function
Restricted from publication
1.5. Contact mail address
1.6. Contact email address
Restricted from publication
1.7. Contact phone number
Restricted from publication
1.8. Contact fax number
Restricted from publication
2.1. Metadata last certified
27 December 2025
2.2. Metadata last posted
27 December 2025
2.3. Metadata last update
27 December 2025
3.1. Data description
Environmental subsidies and similar transfers’ (ESST) accounts collect and present data on “current and capital transfers intended to support activities that protect the environment or reduce the use and extraction of natural resources”. It includes those transfers defined by the SNA 2008 and ESA 2010 as subsidies, social benefits to households, investment grants and other current and capital transfers. Tax abatements and other environmental support measures are not covered in this definition. However the Eurostat data collection covers ESA transfers and tax abatements.
3.2. Classification system
Classifications used are national accounts classification of transfers i.e. subsidies (D3), other current transfers (D7), capital transfers (D9) and social contributions and benefits (D6) ; the second classification used relates to the institutional sector receiving the subsidies and similar transfers. Two other are quite relevant classifications for ESST refer to the industry (NACE) of the recipient and the classification for the environmental purpose (CEP). Subsidies related to environmental protection services are distinguished.
3.3. Coverage - sector
Data should be reported by ESA transfers type, by institutional sectors, by activity (NACE) for corporations and by environmental purpose (CEP).
3.4. Statistical concepts and definitions
Governmental bodies (including EU for transfers paid by the rest of the world) as payers and all institutional sectors, as defined in ESA-2010, as recipients.
Variables concern Subsidies on production (D3), Other current transfers (D6+D7) and Capital Transfers (D9). Tax abatements, which do not have a correspondence with any distributive transaction as in ESA 2010, are for voluntary reporting.
Subsidies and transfers mentioned above are further broken down by NACE for the specific case of payments made from General Government to Corporations.
All of them are classified following Classification of Environmental Purposes
3.5. Statistical unit
Institutional sectors as payers and recipients as stated out in point 3.4
3.6. Statistical population
Environmental subsidies and similar transfers encompasses the flows between resident units and resident units and the rest of the world. The focus are the flows from units of general government to the units in other institutional sectors, including transfers from (and to) the rest of the world (mainly from the institutions of European Union and in the framework of international cooperation). Resident units are defined as in ESA 2010.
3.7. Reference area
The reference area of the statistics is the economic territory of Spain.The reference area is the economic territory as defined in the European System of Accounts (ESA 2010). A unit is said to be a resident unit of a country when it has its centre of economic interest in the economic territory of that country, that is, when it engages for an extended period (1 year or more) in economic activities in that territory.
3.8. Coverage - Time
2014-2023, with 2024 as early estimates. Data are processed inmediately after receiving information from data sources.
3.9. Base period
Not applicable.
Million euros
The reference period for ESST data is the calendar year.
6.1. Institutional Mandate - legal acts and other agreements
The compilation and dissemination of the data are governed by the Statistical Law No. 12/1989 "Public Statistical Function" of May 9, 1989, and Law No. 4/1990 of June 29 on “National Budget of State for the year 1990" amended by Law No. 13/1996 "Fiscal, administrative and social measures" of December 30, 1996, makes compulsory all statistics included in the National Statistics Plan. The National Statistical Plan 2009-2012 was approved by the Royal Decree 1663/2008. It contains the statistics that must be developed in the four year period by the State General Administration's services or any other entity dependent on it. All statistics included in the National Statistics Plan are statistics for state purposes and are obligatory. The National Statistics Plan 2021-2024, approved by Royal Decree 1110/2020, of 15 December, is the Plan currently implemented. This statistical operation has governmental purposes, and it is included in the National Statistics Plan 2021-2024. (Statistics of the State Administration).
European Parliament and Council Regulation (EU) Nº 538/2014, of 16 April 2014, amending the Regulation (EU) Nº 691/2011, regarding the European economic environmental accounts, constitutes the reference framework of common accounting concepts, definitions, classifications and norms intended for the compilation of Environmental Accounts. This regulation is available in: European Parliament and Council Regulation (EU) Nº 538/2014
European Parliament and Council Regulation (EU) 2024/3024, of 27 November 2024, amends the Regulation (EU) Nº 691/2011, regarding the European economic environmental accounts, in order to introduce new modules in environmental accounts, one of them is the Environmental Subsidies and Similar Transfers (ESST) . European Parliament and Council Regulation (EU) 2024/3024
This regulation covers characteristics to be reported.
Maximum period to transmit data is 24 months. First transmission by member states include data for 2022 and 2023, being the latest the reference period. In each subsequent data transmission, member states will provide annual data for periods t-2, t-1 and t, being t the reference period.
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
The Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics) applies for EPEA.
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. 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
7.2. Confidentiality - data treatment
The Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics) applies for ESST
8.1. Release calendar
The advance release calendar that shows the precise release dates for the coming year is disseminated in the last quarter of each year.
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.
Annually
10.1. Dissemination format - News release
The results of the statistical operations are normally disseminated by using press releases that can be accessed via both the corresponding menu and the Press Releases Section in the web.
See under Section 11 details on Quality assurance and Quality assessment. Quality management is compliant with The European Code of Practices.
11.1. Quality assurance
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 16 principles, gathered in three areas: Institutional Environment, Processes and Products. Each principle is associated with some indicators which make possible to measure it. This statistic follows the tools developed by Eurostat in order to evaluate quality aspects: the indicators mentioned above, Self-assessment based on the DESAP model, peer review, user satisfaction surveys and other proceedings for evaluation.
11.2. Quality management - assessment
The Commission (Eurostat) shall assess the quality of the data transmitted and may, within 1 month of receipt of the data, request the Member State in question to submit additional information regarding the data or a revised dataset, as appropriate (Article 7.4 of European Regulation nº 691/2011).
12.1. Relevance - User Needs
The environmental accounts enable observing the pressure that the economy exerts on the environment, and studying the means to reduce it. They show the interactions between the economy, households and environmental factors, and therefore offer a greater degree of information than the national accounts in this field.
As an essential data source regarding the environment, these are basic for decision-making in environmental policy and in the development of impact assessments, on both national and international levels. According to the principles of sustainable development included in the European Green Deal, and in other initiatives, as well as the advance toward an economy that is efficient in the use of resources and low in emissions, it is increasingly necessary to develop and implement a data framework structure that systematically includes environmental issues as well as economics issues.
Moreover, as they constitute a synthesis statistical operation in the environmental field, they enable identifying gaps and improvements in the Spanish statistical system.
Worth noting among environmental account users are the following:
Companies and non-profit institutions (company research services, foundations, associations, etc.), trade unions and employers' organisations.
Press and specialised media.
Likewise, there are foreign institutional users (Eurostat, OECD, United Nations, etc.).
12.2. Relevance - User Satisfaction
The INE conducts user surveys in order to know their opinion and degree of satisfaction with statistics, as well as to detect new information needs. The INE conducts this type of surveys once every three years. A notable feature of these surveys is that they are used (among other objectives) as a base and orientation in the process of strategic planning of the INE.
12.3. Completeness
The Environmental Subsidies and Similar Transfers meet the information requirements demanded by European Parliament and Council Regulation (EU) Nº 2024/3024, of 27 November 2024, amending Regulation (EU) Nº 691/2011, regarding the European economic environmental accounts, and therefore, it may be stated that they are comprehensive.
The rate of available compulsory statistical results is 100% (R1=100%)
13.1. Accuracy - overall
Coherence with Spanish National Accounts ensures a high level of accuracy for the ESST data reported. There are no general deficiencies in the data. Quality is always subject to improvements, but in general, main indicators are accurate.
13.2. Sampling error
Not applicable.
13.3. Non-sampling error
Not applicable.
14.1. Timeliness
The estimates of the Environmental Subsidies and Similar Transfers are sent to Eurostat, at most 24 months following the end of the reference year, in compliance with EU Regulation (EU) Nº 2024/3024, of 27 November 2024, amending EU Regulation Nº 691/2011, regarding European economic environmental accounts, regulating the periods for transmitting data.
14.2. Punctuality
The data were delivered to Eurostat on 29 December 2025. The reporting deadline for ESST to Eurostat is 31 December 2025.
15.1. Comparability - geographical
The EU Member States use the same methodology for the compilation of estimates, which allows comparability among Environmental Subsidies and Similar Transfers
15.2. Comparability - over time
Data ara comparable over time, since each data point is derived from the same data source in all years. Those data sources are comparable too, as they are validated and certified (COFOG, EPEA, Official Budget, etc)
15.3. Coherence - cross domain
Data are coherent with National Accounts. They are also coherent with other environmental accounts, being any divergence the result of structural differences in the scope, as acknowledged by Eurostat in handbooks and MESA WG meetings.
15.3.1. Coherence - National Accounts
National Accounts definitions and valuation rules are followed. ESST data presented by Spain are classified following the rules for institutional sectors and kind of transfer. Furthermore, COFOG coherence is ensured by using it directly as a data source. Arguably, further co-operation with COFOG compilers would be positive, especially to ensure COFOG 05 captures all environmental protection transfers and to detect any uncovered resource management transfer in other COFOG groups. This would be done in the future as long as resources are available. ESST data presented by Spain are following consolidation rules as set out in ESST handbook and MESA WG
15.3.2. Coherence - EPEA
Several specific actions are taken to ensure EPEA-ESST consistency: First, Spain takes exactly the same figures reported in EPEA for transfers paid from the rest of the world, including the allocation of part of them to Corporations; Second, EPEA data for transfers and ESST data are taken from the same files received by COFOG compilers; Third, information of transfers paid from GG to NPISH are considered together for EPEA and ESST, being deducted in the first case (to present data consolidated) and not done in the latest (unconsolidated). Nonetheless, coherence between EPEA and ESST are limited by structural differences in the scope described in EPEA and ESST handbooks (as acknowledged and discussed by Eurostat and countries in MESA WG meetings). It must be mentioned that the decision of aligning reporting of ESST and EPEA has contributed to solve a source of divergence related to the use of different COFOG data (previously, for EPEA compilation updated COFOG data were available, but not for ESST)
15.3.3. Coherence - other environment accounts
In principle, ESST is mostly related to EPEA, being links to other accounts limited
15.4. Coherence - internal
ESST are internally coherent. This is ensured by internal checks and also the format itself of reporting data. Indeed, the ESST questionnaire present automatic formulas which guarantee totals and parts match.
2 months in full-time equivalents work
17.1. Data revision - policy
The INE of Spain has a policy which regulates the basic aspects of statistical data revision, seeking to ensure process transparency and product quality. This policy is laid out in the document approved by the INE board of directors on 13 March of 2015, which is available on the INE website, in the section "Methods and projects/Quality and Code of Practice/INE’s Quality management/INE’s Revision policy"
Data for 2024 are early estimates and they will be revised in the next data collection. Data for 2023 and backwards are final and not planned to be revised in the next data collection, unless major developments occur and methodological change is required (either in the data sources or internal processing).
17.2.2. Data quality - negative values
No negative values reported
18.1. Source data
ESA transfers sectors' is compiled for environmental protection part based on COFOG complemented with EPEA and ad-hoc investigation on NPISH annual accounts. For resource management part, data come from The General Controller of the State Administration (IGAE) and budgetary information. 'ESA transfers by NACE' is based on the knowledge of each transfer (kind of transfer, payer and recipient).
Transfers from/to the rest of the world are based on information on EU funds and the analysis of data publicly available on internation aid.
18.1.1. Source data - detailed - environmental accounts
See general explanation in 15.3.3. On top of that, it is worthy to mention EPEA and ESST, concerning transfers from/to the rest of the world, share the same data source. Although for ESST an additional work is carried out in order to cover transfers for resource management (especially energy).
18.1.2. Source data - detailed - COFOG
COFOG 05 is the main data source concerning environmental protection part. Data for transfers related to resource management are independent of COFOG. Likely, they are included in COFOG 04.3, but this is not considered, as data are more detailed in IGAE There is only one potential source of divergence related to net non-life insurance premiums. In the last data collection, Spain and Eurostat discussed about the treatment they should received. It has not been possible to investigate it in more detail. Therefore, ESST keeps excluding them, until more information is available
18.1.3. Source data - detailed - transfers
For environmental protection transfers, ikind of transfer is determined by the classification made by COFOG. For resource management, the technical nature of them involves they are D3 Subsidies, since they are granted to cover operational costs and ensure certain level of profits of the companies. For transfers from/to the rest of the world, they cover mainly investments and development projects, so they are labelled as Capital Transfers
18.1.4. Source data - detailed - institutional sector
Concerning institutional sector paying the transfer is straightforward, always the general government except for EU funds. Concerning the institutional sector receiving the funds, allocation is made based on the findings for EPEA compilation plus the characteristics of the transfers (either the environmental domain or the kind of transfer).
18.1.5. Source data - detailed - tax abatements
Not reported (voluntary)
18.1.6. Source data - detailed - Environmental domain
Environmental protection part is determined by COFOG-CEP correspondence. Subgroup 05.3 is allocated to CEP 01, as it is the main environmental domain.
Resource management part is related by definition of tha programme to renewable energy, CEP 0201.
Transfers paid by the rest of the world (EU funds) are determined by the analysis of the projects contained in each fund.
Transfers paid to the rest of the world is determined by mapping CRS categories as covered in the platform INFOAOD (run by the Spanish Agency for International Development and Cooperation) into CEP categories.
18.2. Frequency of data collection
Annual
18.3. Data collection
No data from surveys are directly used in ESST compilation. Data collection is made based on the data sources mentioned in point 18.1
18.4. Data validation
Data collected for ESST compilation are already checked and are obtained from trustworthy sources.
Different data sources are compared, particularly in the case energy related transfers. Regulation of renewable energy regime in Spain is complex and involves the financial controller (IGAE), government budget and sectorial regulator entity (CNMC). All of them are analysed in order to achieve the best possible outcome.
Since this is the first publication of ESST, there is only few automatic checks implemented at the moment, checking annual rates for the main aggregates and consistent with National Accounts. Further development of the checks is expected, in ordert to complement the ones run by Eurostat.
18.5. Data compilation
Details on data compilation are spread out in previous metadata 18 point. As a summary, data compilation consists of establishing correspondence between data sources and ESST requirements. Particularly:
COFOG and CEP present a clear correspondence. Furthermore, once it is done for the environmental domain, the rest is direct, as the kind of transfer is determined in COFOG and recipients are determined by the kind of transfer.
NPISH data are allocated according to the detailed information of the annual reports released by the main associations.
Transfers related to renewable energy are determined by the own natura of the special regime of this sector (they are subsidies, they are addressed to producers and by definition they belong to NACE D).
Transfers from the rest of the world (EU funds) are compiled by a detailed analysis of the programmes.
Transfers to the rest of the world are compiled based on the information of the platform INFOAD, through a process of mapping CRS and CEP.
18.6. Adjustment
No time series adjustment is required at the moment. Nonetheless, Spain performs adjustments related to consolidation as indicated in 15.3.2
Datasets showed in point 10.2 and 10.3 (national publication) contains only mandatory periods and early estimate, but not previous years. Periods 2014-2021 are available at Eurostat as they are the result of the participation on ESST voluntary data collection. Both are comparable over time, it is the same time series. However, in order to gain punctuality at national level, it was decided to prepare for publication only the most recents years. It is planned, subject to resources, to release also former periods, so that the whole data series is available at european and national publications.
Environmental subsidies and similar transfers’ (ESST) accounts collect and present data on “current and capital transfers intended to support activities that protect the environment or reduce the use and extraction of natural resources”. It includes those transfers defined by the SNA 2008 and ESA 2010 as subsidies, social benefits to households, investment grants and other current and capital transfers. Tax abatements and other environmental support measures are not covered in this definition. However the Eurostat data collection covers ESA transfers and tax abatements.
27 December 2025
Governmental bodies (including EU for transfers paid by the rest of the world) as payers and all institutional sectors, as defined in ESA-2010, as recipients.
Variables concern Subsidies on production (D3), Other current transfers (D6+D7) and Capital Transfers (D9). Tax abatements, which do not have a correspondence with any distributive transaction as in ESA 2010, are for voluntary reporting.
Subsidies and transfers mentioned above are further broken down by NACE for the specific case of payments made from General Government to Corporations.
All of them are classified following Classification of Environmental Purposes
Institutional sectors as payers and recipients as stated out in point 3.4
Environmental subsidies and similar transfers encompasses the flows between resident units and resident units and the rest of the world. The focus are the flows from units of general government to the units in other institutional sectors, including transfers from (and to) the rest of the world (mainly from the institutions of European Union and in the framework of international cooperation). Resident units are defined as in ESA 2010.
The reference area of the statistics is the economic territory of Spain.The reference area is the economic territory as defined in the European System of Accounts (ESA 2010). A unit is said to be a resident unit of a country when it has its centre of economic interest in the economic territory of that country, that is, when it engages for an extended period (1 year or more) in economic activities in that territory.
The reference period for ESST data is the calendar year.
Coherence with Spanish National Accounts ensures a high level of accuracy for the ESST data reported. There are no general deficiencies in the data. Quality is always subject to improvements, but in general, main indicators are accurate.
Million euros
Details on data compilation are spread out in previous metadata 18 point. As a summary, data compilation consists of establishing correspondence between data sources and ESST requirements. Particularly:
COFOG and CEP present a clear correspondence. Furthermore, once it is done for the environmental domain, the rest is direct, as the kind of transfer is determined in COFOG and recipients are determined by the kind of transfer.
NPISH data are allocated according to the detailed information of the annual reports released by the main associations.
Transfers related to renewable energy are determined by the own natura of the special regime of this sector (they are subsidies, they are addressed to producers and by definition they belong to NACE D).
Transfers from the rest of the world (EU funds) are compiled by a detailed analysis of the programmes.
Transfers to the rest of the world are compiled based on the information of the platform INFOAD, through a process of mapping CRS and CEP.
ESA transfers sectors' is compiled for environmental protection part based on COFOG complemented with EPEA and ad-hoc investigation on NPISH annual accounts. For resource management part, data come from The General Controller of the State Administration (IGAE) and budgetary information. 'ESA transfers by NACE' is based on the knowledge of each transfer (kind of transfer, payer and recipient).
Transfers from/to the rest of the world are based on information on EU funds and the analysis of data publicly available on internation aid.
Annually
The estimates of the Environmental Subsidies and Similar Transfers are sent to Eurostat, at most 24 months following the end of the reference year, in compliance with EU Regulation (EU) Nº 2024/3024, of 27 November 2024, amending EU Regulation Nº 691/2011, regarding European economic environmental accounts, regulating the periods for transmitting data.
The EU Member States use the same methodology for the compilation of estimates, which allows comparability among Environmental Subsidies and Similar Transfers
Data ara comparable over time, since each data point is derived from the same data source in all years. Those data sources are comparable too, as they are validated and certified (COFOG, EPEA, Official Budget, etc)
