The Independent Authority for Fiscal Responsibility (AIReF) has carried out an analysis of the factors that led to a record increase in revenue in 2022. Specifically, it has carried out a decomposition exercise of the variability of the main tax figures in order to quantify the different factors that have led to this increase in tax collection, so that it can serve as a basis for analyzing the structural or cyclical nature of this growth.
In 2022, tax collection reached its historical maximum, exceeding 255,000 million euros, which represents an increase of 14.4% with respect to 2021, despite the regulatory measures adopted to mitigate the escalation of prices, which during 2022 are estimated to reduce collection by 8,237 million euros.