西班牙前三季度税收达2483亿欧元：个人所得税增长12.5%
西班牙税务局10月30日公布月度税收报告：2026年前九个月，西班牙全国税收累计达2483.26亿欧元，同比增长10%；其中个人所得税（IRPF）收入1180.68亿欧元，同比增长12.5%，占总税收约47.5%，是增收的首要来源。
增值税收入811.81亿欧元，同比增长8.1%，为第二大来源。税务局表示，就业增长、工资与养老金上调推高了个人所得税的税基，有效税率上升也有贡献；剔除一次性与日历因素后，前九个月税收同口径增长为8%。
与之相反，碳氢化合物特别税（燃油税）累计收入同比下降13%，仅9月单月就下降25%。西班牙政府为应对中东冲突引发的能源价格上涨，自3月起实施临时减税：前九个月，碳氢税减税约13.83亿欧元，能源产品增值税减免约11.69亿欧元，合计少收约30亿欧元。
政府9月29日批准延长减税安排：10月无铅汽油与普通柴油的碳氢税每升减免20欧分，11月减免13欧分，12月减免6欧分，具体幅度可视价格走势调整。10月的减免效果尚未计入本次公布的数据。
单月看，9月税收为180.49亿欧元，同比增长13.5%，其中毛收入增长5.4%、退税下降18%。公司税累计名义增幅超过25%，但其中包含法院裁定撤销2016年税改部分措施引发的退税等一次性因素，税务局同口径计算的增幅约为7%。特别税总收入下降8.5%，至157.18亿欧元，主要受能源减税影响。
Spain Tax Revenue Reaches €248.3 Billion in First Nine Months as Income Tax Rises 12.5%
Spain's Tax Agency published its monthly revenue report on October 30: total tax collection in the first nine months of 2026 reached €248.326 billion, up 10% from the same period last year. Personal income tax (IRPF) brought in €118.068 billion, up 12.5% year on year and accounting for about 47.5% of all revenue, making it the main driver of growth.
Value added tax raised €81.181 billion, up 8.1%, the second-largest source. The agency said job growth and higher wages and pensions expanded the income tax base, while a rising effective rate also contributed. Adjusted for one-off and calendar effects, revenue growth for the nine months was 8% in homogeneous terms.
Revenue from the special tax on hydrocarbons (fuel duty) moved in the opposite direction, falling 13% cumulatively and 25% in September alone. To cushion energy price rises linked to the conflict in the Middle East, the government has applied temporary tax cuts since March: over the nine months, the hydrocarbon tax cuts reduced revenue by about €1.383 billion and VAT reductions on energy products by about €1.169 billion, together roughly €3 billion.
On September 29 the government extended the relief, cutting the hydrocarbon tax on unleaded petrol and standard diesel by 20 cents per litre in October, with reductions of 13 cents in November and six cents in December, subject to adjustment depending on prices. The October effect is not yet included in the published figures.
In September alone, collection was €18.049 billion, up 13.5% year on year, with gross revenue up 5.4% and refunds down 18%. Corporation tax rose by more than 25% in nominal terms, though the figure includes one-off effects from refunds linked to court rulings annulling parts of the 2016 tax reform; in homogeneous terms the agency puts its growth at around 7%. Total special taxes fell 8.5% to €15.718 billion, mainly because of the energy tax cuts.
来源：GSM·美国（原文链接）
图片来源：位于 Madrid 的西班牙财政部总部 Real Casa de la Aduana 大楼，该部下辖税务局负责全国税收征管。图源：Wikimedia Commons（CC BY） / The Real Casa de la Aduana in Madrid, headquarters of Spain's Ministry of Finance since 1846. Source: Wikimedia Commons (CC BY)
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