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For any question on data and metadata, please contact: Eurostat user support |
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1.1. Contact organisation | National Statistics Institute of Spain |
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1.2. Contact organisation unit | SG for Economic Sectors Statistics |
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1.5. Contact mail address | Avda. Manoteras, 50. 28050, Madrid. |
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2.1. Metadata last certified | 17/09/2020 | ||
2.2. Metadata last posted | 05/07/2023 | ||
2.3. Metadata last update | 05/07/2023 |
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3.1. Data description | |||
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. |
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3.2. Classification system | |||
Environmental tax revenue is broken down by: A. Classification according to type of environmental tax For analytical purposes, the environmental taxes are divided into four categories: B. Environmental taxes by economic activity Environmental tax revenues are allocated to the different tax payers: |
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3.3. Coverage - sector | |||
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.
– Production and import taxes (D.2) – current income taxes, wealth taxes, etc. (D.5) |
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3.4. Statistical concepts and definitions | |||
The environmental tax statistics are compiled based on Eurostat’s 2024 Environmental taxes – A statistical guide – 2024 edition - Eurostat (europa.eu). 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 ESA95 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 ESA 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). |
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3.5. Statistical unit | |||
Data refer to environmental taxes collected by the government and payable by the different economic agents. As they are satellite accounts, the same units as in the Spanish National Accounts are used, that is, the units collected in the European System of Accounts (ESA).
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3.6. Statistical population | |||
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. |
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3.7. Reference area | |||
Environmental Accounts cover the entire national territory.
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3.8. Coverage - Time | |||
Environmental Taxes are compiled annually.
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3.9. Base period | |||
Environmental Accounts shall be updated periodically so as to incorporate the appropriate methodological and statistical changes, specially, base changes of the economic accounts.
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Million National Currency (MNAC) |
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The data refer to the calendar years. |
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6.1. Institutional Mandate - legal acts and other agreements | |||
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. |
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6.2. Institutional Mandate - data sharing | |||
Not applicable. |
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7.1. Confidentiality - policy | |||
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 |
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7.2. Confidentiality - data treatment | |||
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 |
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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. |
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8.2. Release calendar access | |||
The calendar is disseminated on the INEs Internet website (Publications Calendar) |
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8.3. Release policy - user access | |||
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 |
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See concept 8.1 |
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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 Press section / Press releases (ine.es) in the web |
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10.2. Dissemination format - Publications | |||
Environmental Accounts users may access the data regarding Environmental Taxes Accounts via the INE website Specifically, Environmental Taxes appear in the following sections:
- Press release - Detailed results, include the complete set of results of the different available accounting series.
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10.3. Dissemination format - online database | |||
- |
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10.3.1. Data tables - consultations | |||
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 |
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10.4. Dissemination format - microdata access | |||
Not applicable. |
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10.5. Dissemination format - other | |||
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: |
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10.5.1. Metadata - consultations | |||
Not applicable. |
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10.6. Documentation on methodology | |||
"Environmental taxes - A statistical guide, 2024", developed by Eurostat, may be consulted in their website in the following link: http://ec.europa.eu/eurostat/web/products-manuals-and-guidelines/-/KS-GQ-13-005
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10.6.1. Metadata completeness - rate | |||
Not applicable. |
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10.7. Quality management - documentation | |||
Fields 11 to 19 of this document are the quality report intended for the user of this transaction. |
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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 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. |
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11.2. Quality management - assessment | |||
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) . |
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12.1. Relevance - User Needs | |||
Environmental Accounts allow observing the pressure the economy puts on the environment and studies how to reduce it. They show interactions among the economy, households and environmental factors, and therefore offer more information than the Spanish National Accounts in this field. As an essential source of environmental data, they are basic for environmental politics decision-making and the development of impact assessment at a national and international level. According to the Sustainable Development principles included in the Europe 2020 Strategy and other initiatives, as well as the advance towards a low-emissions economy that is efficient in the use of resources, it is becoming more and more necessary to develop and implement a data framework structure that systematically includes the environmental and economic data. Moreover, since they constitute a synthesis statistical operation in the environmental field, they allow identifying gaps and improvements in the Spanish statistical system.
• Different Ministries (Agriculture, Ecological transition, etc.) and other public institutions (observatories, etc.)
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12.2. Relevance - User Satisfaction | |||
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 |
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12.3. Completeness | |||
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. |
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12.3.1. Data completeness - rate | |||
The rate of compulsory statistical results that are available is of 100% (R1 = 100% approximately) |
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13.1. Accuracy - overall | |||
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. |
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13.2. Sampling error | |||
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. |
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13.2.1. Sampling error - indicators | |||
Not applicable. |
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13.3. Non-sampling error | |||
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). |
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13.3.1. Coverage error | |||
Not applicable. |
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13.3.1.1. Over-coverage - rate | |||
Not applicable. |
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13.3.1.2. Common units - proportion | |||
Not applicable. |
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13.3.2. Measurement error | |||
Not applicable. |
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13.3.3. Non response error | |||
Not applicable. |
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13.3.3.1. Unit non-response - rate | |||
Not applicable. |
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13.3.3.2. Item non-response - rate | |||
Not applicable. |
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13.3.4. Processing error | |||
Not applicable. |
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13.3.5. Model assumption error | |||
Not applicable. |
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14.1. Timeliness | |||
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. |
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14.1.1. Time lag - first result | |||
The indicator of the time elapsed between the end of the reference period and dissemination in INEBase is T1 = 10 months. |
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14.1.2. Time lag - final result | |||
The indicator of the time elapsed between the end of the reference period and dissemination in INEBase is T1 = 46 months. |
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14.2. Punctuality | |||
The Environmental Accounts results are published following the INE Structural Statistics Availability Calendar. |
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14.2.1. Punctuality - delivery and publication | |||
The Environmental Accounts results are published following the INE Structural Statistics Availability Calendar. |
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15.1. Comparability - geographical | ||||||||||||||||||||
The EU Member States use the same methodology for the compilation of estimates, which allows comparability among Environmental Tax estimates. |
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15.1.1. Asymmetry for mirror flow statistics - coefficient | ||||||||||||||||||||
Not applicable. |
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15.2. Comparability - over time | ||||||||||||||||||||
The basic methodology for the compilation of the estimates has not changed since the first estimates of Environmental Taxes as a pilot study. The number of comparable elements of the time series since its last break is 14 (CCI = 14) |
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15.2.1. Length of comparable time series | ||||||||||||||||||||
2008-2022 |
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15.2.2. Comparability - over time detailed | ||||||||||||||||||||
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15.3. Coherence - cross domain | ||||||||||||||||||||
Environmental Accounts are coherent with Spanish National Accounts. |
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15.3.1. Coherence - sub annual and annual statistics | ||||||||||||||||||||
Not applicable |
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15.3.2. Coherence - National Accounts | ||||||||||||||||||||
According to nature of Environmental tax accounts they are completely consistent with National Accounts. |
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15.3.2.1. Coherence - National Accounts detailed | ||||||||||||||||||||
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15.4. Coherence - internal | ||||||||||||||||||||
The annual results of Environmental Taxes are coherent with each other and with the available annual series |
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In the 2023 annual Program, the estimate of the necessary budget appropriation to finance this Environmental Accounts transaction is 18.82 thousand euros.
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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" (link). This general policy sets the criteria that the different type of revisions should follow: routine revision- it is the case of statistics whose production process includes regular revisions-; more extensive revision- when methodological or basic reference source changes take place-; and exceptional revision- for instance, when an error appears in a published statistic-. Environmental Accounts data is revised coherently with the data revision scheme of the Annual Spanish National Accounts.
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17.2. Data revision - practice | |||
The factors that determine the revisions of Environmental Accounts estimates are basically the changes in Annual Spanish National Accounts as well as the changes carried out so as to improve estimation procedures. The first time the data of a t reference year is published, in t + 10 months, the Environmental Accounts data is early estimation. The final data is published every three years and 10 months after the end of the corresponding reference year. In the 2020 data transmission, the 2008-2019 series estimates of environmental taxes by industry have been adapted to the new 2016 use table of national accounts, which as a consequence of the 2019 statistical review modifies consumption structures. |
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17.2.1. Data revision - average size | |||
0.3 % |
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17.2.2. Status of data | |||
The transmitted data of 2022 are early estimates, 2021 data are considered as half-final or provisional. |
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18.1. Source data | |||||||||||||||||||||||||||||||||||||||||||||
Since Environmental Accounts are synthesis statistics, they integrate and reconcile a great amount of economic and environmental information sources. The following information is used for Environmental Taxes: - Statistics of the National Statistics Institute: - Balance of Payments (Bank of Spain) - Foreign Trade and Tax Agency Statistics. -Statistics and Records of the Ministry of Agriculture, Fisheries and Food, and the Ministry for Ecological Transition.
- Statistics and Records of the Spanish Traffic Authority - Ministry of Public Works Statistics
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18.1.1. Source data detailed | |||||||||||||||||||||||||||||||||||||||||||||
Annexes: Source data detailed |
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18.2. Frequency of data collection | |||||||||||||||||||||||||||||||||||||||||||||
The data is collected annually. |
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18.3. Data collection | |||||||||||||||||||||||||||||||||||||||||||||
Data collection techniques may vary depending on the type of source, the date in which the data is available, etc.
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18.4. Data validation | |||||||||||||||||||||||||||||||||||||||||||||
The base information coming from different statistics undergoes a set of treatments: Outlier identification, error filtering, adjustment to Environmental Accounts definitions. |
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18.5. Data compilation | |||||||||||||||||||||||||||||||||||||||||||||
The compilation process may be structured in several stages: 1. Updating of base information: collection of available data 2. Treatment of base information: it undergoes a series of treatments, consisting of outlier identification, error filtering and adjustment to Environmental Accounts definitions. 3. Breakdown of the data by industry and household sector as final consumers: in order to achieve a more accurate estimate, the highest possible breakdown level of the different identifiable tax components is used. 4. Estimate analysis and revision process: the result time series are analysed for each type of tax in order to detect possible errors. 5. Preparation of the final result files with the different required formats: sending format to EUROSTAT, and files for dissemination in INEBase (Results, Methodology, Press release) |
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18.5.1. Imputation - rate | |||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
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18.5.2. Use of imputation methods | |||||||||||||||||||||||||||||||||||||||||||||
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18.5.3. Compilation of estimations | |||||||||||||||||||||||||||||||||||||||||||||
See 18.5 |
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18.5.4. Compilation of revenue payable by non-residents | |||||||||||||||||||||||||||||||||||||||||||||
Method in study (small relevance of amount) |
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18.5.5. Compilation of revenue broken down by payer for years before 2008 | |||||||||||||||||||||||||||||||||||||||||||||
Similar method to the one subsequently applied |
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18.6. Adjustment | |||||||||||||||||||||||||||||||||||||||||||||
No seasonal adjustments are carried out. |
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18.6.1. Seasonal adjustment | |||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
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Source data detailed |