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.
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.
3.2. Classification system
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:
energy taxes (including CO2 taxes),
transport taxes,
pollution taxes,
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)
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.
Environmental Taxes are identified in the following ESA categories:
Production and import taxes (D.2)
current income taxes, wealth taxes, etc. (D.5)
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).
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).
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.
3.7. Reference area
Environmental Accounts cover the entire national territory.
Environmental Taxes shall be coherent with the Spanish National Accounts. Spanish National Accounts define the national economy as the set of activities and transactions of the resident economic agents that focus on the economic national territory. Some transactions of these units are carried out outside of the national economic territory and other transactions within this territory are carried out by non-resident units. Therefore, it is necessary to apply the residence principle in Environmental Taxes as well as in the Spanish National Accounts.
3.8. Coverage - Time
Environmental Taxes are compiled annually.
Environmental Taxes series include 2008 to 2023 estimations (ESA 2010)
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.
Million National Currency (MNAC)
The data refer to the calendar years.
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.
6.2. Institutional Mandate - data sharing
Not applicable.
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
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
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.
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 website 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
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
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:
Latest data
Press release
Detailed results, include the complete set of results of the different available accounting series.
Results of the pilot studies carried out, prior to the entering into force of Regulation 691/2011 regarding Environmental economic accounts
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.
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: informacion.
10.5.1. Metadata - consultations
Not applicable.
10.6. Documentation on methodology
"Environmental taxes - A statistical guide, 2024", developed by Eurostat, may be consulted in their website in the following link: Products-manuals-and-guidelines.
10.6.1. Metadata completeness - rate
Not applicable.
10.7. Quality management - documentation
Fields 11 to 19 of this document are the quality report intended for the user of this transaction.
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.
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) .
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.
Among the Environmental Accounts users are:
Different Ministries (Agriculture, Ecological transition, etc.) and other public institutions (observatories, etc.)
Non-profit companies and institutions (Company research services, foundations, associations, etc.), trade unions and employers' organisations.
Press and specialised media
Similarly, there are foreign institutional users (Eurostat, OECD, United Nations, etc.)
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.
it is possible consult the last available user surveys
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.
12.3.1. Data completeness - rate
The rate of compulsory statistical results that are available is of 100% (R1 = 100% approximately)
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.
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.
13.2.1. Sampling error - indicators
Not applicable.
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).
13.3.1. Coverage error
Not applicable.
13.3.1.1. Over-coverage - rate
Not applicable.
13.3.1.2. Common units - proportion
Not applicable.
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
Not applicable.
13.3.3.1. Unit non-response - rate
Not applicable.
13.3.3.2. Item non-response - rate
Not applicable.
13.3.4. Processing error
Not applicable.
13.3.5. Model assumption error
Not applicable.
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.
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.
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.
The EU Member States use the same methodology for the compilation of estimates, which allows comparability among Environmental Tax estimates.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
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)
15.2.1. Length of comparable time series
2008-2023
15.2.2. Comparability - over time detailed
Tax type
Reference period
Reasons for breaks
every type
2008-2023
ESA 2010, NACE Rev.2
15.3. Coherence - cross domain
Environmental Accounts are coherent with Spanish National Accounts.
15.3.1. Coherence - sub annual and annual statistics
Not applicable
15.3.2. Coherence - National Accounts
According to nature of Environmental tax accounts they are completely consistent with National Accounts.
15.3.2.1. Coherence - National Accounts detailed
Tax type
Discrepancy
Size of discrepancy
Reasons
Energy
Energy taxes, year 2023. Discrepancy with National Tax List
8% (1,645 Million euros)
Spain bases ETEA compilation and national dissemination on NTL received internally in September. Therefore, ETEA is built based on provisional NTL for the last year of the series. Normally, there are no discrepancies. However, in the latest NTL as facilitated by Eurostat when launching ETEA data collection, a new tax is appearing. Indeed, we had this tax, but not identified with "E" of Energy taxes. This tax is "Temporary levy on Energy". Our revision policy considers the revision in case of mistakes, but this is not a mistake, it is just new information available. As such, our policy is tackle this kind of issue in the following compilation process, which will take place in autumn (national dissemination). At that moment, and if the labelling of this tax as environmental is not modified, we will be in a position to incorporate it and correct also data sent to Eurostat (if still considered appropiate) or simply report it in the next data collection. In this way, coherence between publications is ensured.
Transport
___
Pollution
___
Spain bases ETEA compilation and national dissemination on NTL received internally in September. Therefore, ETEA is built based on provisional NTL for the last year of the series. Normally, there are no discrepancies. However, in the latest NTL as facilitated by Eurostat when launching ETEA data collection, "Excise tax on non-reusable plastic containers" appears two times: First with the same value as initially; Second, with the same title and 115 Million EUR, specifying it is the part of the tax linked to imports. Action plan is the same as in the previous case in energy.
Resources
___
15.4. Coherence - internal
The annual results of Environmental Taxes are coherent with each other and with the available annual series
In the 2025 annual Program, the estimate of the necessary budget appropriation to finance this Environmental Accounts transaction is 24.97 thousand euros.
There is no response burden for informants, since the information provided by other statistics is used.
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.
Regulation (EU) 691/2011 establishes that in each annual data transmission, the data for years n-4, n-3, n-2, n-1 and n is provided, n being the reference year.
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 2025 data transmission, the 2008-2021 series estimated of environmental taxes by industry have been adapted to the new 2021 use table of national accounts, which as a consequence of the 2024 statistical review modifies consumption structure. This change concerns mainly energy taxes and pollution taxes. In addition, new information is available from co-operation with Traffic Agency, which provides micro-data for vehicle´s stock concerning combustion type, engine power, type of owner, etc, all of them variables that determine different tax rates. Consequently, allocation of those taxes have been revised.
17.2.1. Data revision - average size
RMAR for aggregate Total Environmental taxes 2008-2022: 2.5 %
17.2.2. Status of data
The transmitted data of 2023 are early estimates, 2022 data are considered as half-final or provisional.
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 and Records of the Directorate General of Civil Aviation
Traffic Maps
18.1.1. Source data detailed
See attached file "Source data detailed"
Tax Name/ESA Code
Source data for compiling tax revenue by payer
Energy taxes
Tax on Hydrocarbons, Tax on Electricity bills, Tax on Petroleum derived fuels, Tax on Retail sales of certain hydrocarbons/ D214A
National Accounts and Intermediate Consumptions of energy products
Fees from the National Energy Commission, Contribution to the National Energy Efficiency Fund, Tax on Carbon, Tax on production value of electricity/ D214A
National Accounts and Intermediate Consumptions of energy products
Levy on petrol, Fee for the use of continental waters for the production of the electrical power/ D214A
National Accounts and Intermediate Consumptions of energy products
Resource CORES /214L
National Accounts and Intermediate Consumptions of energy products
Allowances of greenhouse gases /D29F
Spanish Register of Emissions and Pollutant Sources (PRTR)
Sectoral balance sheets of emissions trading (climate change)
Transport taxes
Special tax on Certain Means of Transport /D214D
National Accounts, Household Budget Survey and the Vehicle Registry from the Traffic Management Direction
Tax on mechanically propelled vehicles (companies) /D29B
National Accounts, Household Budget Survey and the Vehicle Registry from the Traffic Management Direction
Tax on mechanically propelled vehicles (households) /D59D
National Accounts, Household Budget Survey and the Vehicle Registry from the Traffic Management Direction
Pollution taxes
Taxes and charges on effluent, exploitation of hydrocarbon and mines (excluded exploitation of hydrocarbons and mines), Tax and charges on environment and pollution, Taxes on production and transportation of energy affecting the environment, Taxes on facilities that affect the environment , Tax on waste disposal in landfills, incineration and co-incineration of waste/D29F
Environmental Protection Expenditure Survey in the industry sector and the modules on environmental protection expenditure in some surveys on waste generation (construction, services sector)
Data on waste generation by NACE
Taxes on production and storage of nuclear combustible /D214L
Environmental Protection Expenditure Survey in the industry sector and the modules on environmental protection expenditure in some surveys on waste generation (construction, services sector)
Tax on fluorinated greenhouse gases, Excise tax on non-reusable plastic containers /D214A
National Accounts
Tax office
Other environmental taxes (part) /D29F
National Accounts
Resource taxes
Other taxes on luxury expenses /D214L
National Accounts
Hunting and fishing taxes /D59D
National Accounts
Tax uses hunting, Other environmental taxes (part), Taxes and charges on effluent, exploitation of hydrocarbon and mines (excluded tax on effluent) /D29F
Data collection techniques may vary depending on the type of source, the date in which the data is available, etc.
Generally, the data is sent to the Environmental Accounts Unit by the different units that compile them. However the information can sometimes be obtained directly via the corresponding database.
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.
18.5. Data compilation
The compilation process may be structured in several stages:
Updating of base information: collection of available data
Treatment of base information: it undergoes a series of treatments, consisting of outlier identification, error filtering and adjustment to Environmental Accounts definitions.
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.
Estimate analysis and revision process: the result time series are analysed for each type of tax in order to detect possible errors.
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)
18.5.1. Imputation - rate
Not applicable.
18.5.2. Use of imputation methods
Tax type
Reference years
Method for breaking down revenue to payer
energy
2008-2023
separate study of each of the taxes that make up the category
transport
2008-2023
separate study of each of the taxes that make up the category
pollution and resources
2008-2023
separate study of each of the taxes that make up the category
18.5.3. Compilation of estimations
See 18.5
18.5.4. Compilation of revenue payable by non-residents
Incorporated as an improvement in the current data series 2008-2023.
It consists of identifying potential taxes paid by non-residents units, i.e. those who are paid by households or companies who are going through the country for a short period of time. This leaves out taxes linked to production, as producers are all of them considered as resident or notional resident units. Therefore, only taxes related to consumption are suitable, but under the same reasoning, they must be purchased by foreginers that are in the country for a short period of time. Otherwise, they could be considered as resident units.
Therefore, the list of taxes is very reduced and it concerns only Tax on Hidrocarbons and Tax on electricity bills to the extent transport companies and households consume petrol and electricity when they stay in the country.
There were other potential taxes, especially concerning hunting and transport (tax on vehicle´s register and circulation), whose share of non-residents was negligible.
18.5.5. Compilation of revenue broken down by payer for years before 2008
Similar method to the one subsequently applied
18.6. Adjustment
No seasonal adjustments are carried out.
18.6.1. Seasonal adjustment
Not applicable.
As explained in 18.5.4, taxes paid by non-residents have been estimated. Since data are based on the National Tax List, when non-resident taxes are not identified, it means they are somehow included in those values.
Therefore, estimating them involves their deduction from values previously reported to NACE and resident households. Analysing this point in depth, Spain concludes they were previously included under Househols. As such,
Households are corrected for the whole data series.
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.
4 August 2025
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).
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).
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 cover the entire national territory.
Environmental Taxes shall be coherent with the Spanish National Accounts. Spanish National Accounts define the national economy as the set of activities and transactions of the resident economic agents that focus on the economic national territory. Some transactions of these units are carried out outside of the national economic territory and other transactions within this territory are carried out by non-resident units. Therefore, it is necessary to apply the residence principle in Environmental Taxes as well as in the Spanish National Accounts.
The data refer to the calendar years.
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.
Million National Currency (MNAC)
The compilation process may be structured in several stages:
Updating of base information: collection of available data
Treatment of base information: it undergoes a series of treatments, consisting of outlier identification, error filtering and adjustment to Environmental Accounts definitions.
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.
Estimate analysis and revision process: the result time series are analysed for each type of tax in order to detect possible errors.
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)
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 and Records of the Directorate General of Civil Aviation
Traffic Maps
See concept 8.1
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 EU Member States use the same methodology for the compilation of estimates, which allows comparability among Environmental Tax estimates.
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)
