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Annual National Accounts of Spain: Supply and Use tables

1Contact
- 1.1Contact organisation
  National Statistics Institute of Spain
- 1.5Contact mail address
  
  Avenida de Manoteras 50-52 - 28050 Madrid
2Metadata update
- 2.1Metadata last certified
  30/09/2025
- 2.2Metadata last posted
  30/09/2025
- 2.3Metadata last update
  30/09/2025
3Statistical presentation
- 3.1Data description
  
  The Annual National Accounts of Spain: Supply and Use Tables is a synthesis statistic that provides an exhaustive description of the productive process and the resource-use balance of the national economy at the product level. Therefore, it offers a robust estimate of the accounting aggregates of the supply and demand approaches to GDP at a very detailed level of products and by branches of activity for the national economy.
  This operation offers the measurement of production, intermediate consumption, gross value added (GVA), compensation of employees, operating surplus and mixed income and other net taxes on production, broken down by branches of activity, taxes and subsidies on products, trade and transport margins, final consumption expenditure, gross capital formation, exports and imports. All variables are presented broken down by product except for the employment, income and GVA aggregates. The aggregates shown here coincide with those presented in the rest of the National Accounts operations for the reference year T-3 (where T is the current year).
  This statistical operation adopts the methodology contained in the European System of Economic Accounts (SEC-2010) in compliance with the provisions of Regulation (EU) No. 549/2013 of the European Parliament and the Council, of May 21, as well as the rest of statistical operations that make up the National Accounting of Spain, which guarantees the international comparability of its results.
  With the dissemination of the Tables of Origin and Destination corresponding to the year 2017, the publication of the information of both tables valued at the prices of the previous year is included for the first time. This information is found in Tables 4 and 5 of the Excel file. Therefore, from now on the tables of origin and destination will be presented both at current prices and at prices of the previous year, thus facilitating comparisons in volume and the calculation of deflators.
- 3.2Classification system
  - Clasificaciones utilizadas
    The classifications established in the SEC 2010 are followed.
    The results of the input-output framework are adapted to the National Classification of Economic Activities CNAE 2009 and the Classification of Products by Activities CPA 2008.
- 3.3Sector coverage
  
  Non-financial economic operations of the entire national economy and of the institutional sectors and branches of activity into which it is divided are recorded. The economic operations between the national economy and the rest of the world are also recorded.
- 3.4Statistical concepts and definitions
- 3.5Statistical unit
  
  The units used to describe the production processes and carry out the input-output analysis are the units of local economic activity. The ESA groups together the units of local economic activity by branches of activity. An activity is characterized by intermediate inputs of goods and services, a production process and products (goods and services) obtained.
- 3.6Statistical population
  
  The population under study is the set of resident units in the national economy. An institutional unit has residence in a country when it has its centre of overriding economic interest in the economic territory of the country, irrespective of its nationality, legal form or of its presence in the economic territory in question at the time of the execution of an operation.
  
  Having a centre of overriding economic interest means that the unit conducts economic activities and oprtsyiond on a significant scale for a sufficiently long period of time (a year or more). It should be pointed out that the mere fact of owning land or buildings makes the owner of these have a centre of overriding economic interest in the territory.
- 3.7Reference area
  
  The national economic territory is comprised of:
  a. The area (geographical territory) submitted to the management and cash control of a single administration.
  b. Other free trade zones, including warehouses and factories under customs control.
  c. The national airspace, territorial waters and the continental shelf located in international waters over which the country enjoys exclusive rights.
  d. Territorial enclaves, which are geographic territories located in the rest of the world and used under international treaties or agreements between States, by public administrations in the country (embassies, consulates, military bases, etc.)
  e. The deposits (oil, gas, etc.) located in international waters outside of the continental shelf in the country, exploited by resident units in the territory according to the previous points.
- 3.8Time coverage
  
  The Annual National Accounts of Spain: Supply and Use Tables cover the 2016-2022 period for the 2024 Benchmark Revision.
  
  Other information available from the different bases of the CNE is the following:
  
  2019 Benchmark Revision: Supply and Use Tables 2016-2020.
  
  Base 2010: Supply and Use Tables 2010-2015.
  
  Base 2008: Supply and Use Tables 2008-2009.
  
  Base 2000: Supply and Use Tables 2000-200 7.
  
  Base 1995: Supply and Use Tables 1995-2000.
- 3.9Base period
  
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4Unit of measure
- 4.1Unit of measure
  
  The accounting operations and balances are expressed in millions of euros for both current and previous year's prices.
  
  The results relating to employment are expressed in terms of thousands of people, thousands of posts occupied, thousands of full-time equivalent posts.
5Reference period
- 5.1Reference period
  
  The reference period is the calendar year.
  
  Data referring to the period: Annual A: 2022
6Institutional mandate
- 6.1Legal 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).
  
  Regulation (EU) 549/2013, of 21 May, on the European System of National and Regional Accounts, establishes methodological approaches to the development of national accounts in order to obtain a coherent, reliable and comparable quantitative description of the economies of European Union countries.
  Regulation (EU) 1287/2003, of 15 July, on the harmonisation of gross national income at market prices and Regulation (EU) 479/2009, of 25 May, on the application of the protocol on the procedure applicable in the case of excessive deficit, are also applicable.
- 6.2Data sharing
  The exchanges of information needed to elaborate statistics between the INE and the rest of the State statistical offices (Ministerial Departments, independent bodies and administrative bodies depending on the State General Administration), or between these offices and the Autonomic statistical offices, are regulated in the LFEP (Law of the Public Statistic Function). This law also regulates the mechanisms of statistical coordination, and concludes cooperation agreements between the different offices when necessary.
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7Confidentiality
- 7.1Confidentiality - 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
- 7.2Confidentiality - 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.
  In particular, the Spanish National Accounts is a synthetic statistic whose results are compiled from the aggregated data from other statistical or administrative sources, with it not being possible to identify information relating to individual units in these, which would be protected, in any case, by statistical confidentiality according to the provisions of Law 9/1989 on the Public Statistics Service.
8Release policy
- 8.1Release calendar
  
  The advance release calendar that shows the precise release dates for the coming year is disseminated in the last quarter of each year.
- 8.2Release calendar access
  
  The calendar is disseminated on the INEs Internet website (Publications Calendar)
- 8.3User 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
9Frequency of dissemination
- 9.1Frequency of dissemination
  
  The data is disseminated annually.
10Accessibility and clarity
- 10.1News 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
  
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- 10.2Publications
  
  Supply and Use Tables are normally published in September and refer to year t-3, where t is the current year. The October publication refers to the advanced year t-2.
- 10.3On-line database
  
  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 available information can be found at: Economics accounts
- 10.4Micro-data access
  A lot of statistical operations disseminate public domain anonymized files, available free of charge for downloading in the INE website Microdata Section
  As it is a synthetic statistic, there are no microdata.
- 10.5Other
  
  Not applicable.
- 10.6Documentation on methodology
  
  This operation is carried out according to the accounting principles established in the European System of National and Regional Accounts (ESA 2010):
  
  http://www.boe.es/diario_boe/txt.php?id=DOUE-L-2013-81250
  
  The project for the implementation of the 2024 Benchmark Revision of the National Accounting operations of the INE, presented for the opinion of the Higher Council of Statistics in April 2024, can also be consulted in the New Projects section of the INE website.
  
  https://ine.es/proyectos_mejora/registros_eee/proyecto_tecnico_CNRE.pdf
- 10.7Quality documentation
  
  To date, no quality report on this operation has been released.
  It should be mentioned, however, that, following the guidelines established by Regulation (EC) 2016/2304 of December 19, 2016 on modalities, structure, periodicity and evaluation of indicators of the quality reports of the data transmitted in accordance with the Regulation (EU) 549/2013 of the European Parliament and the Council on the European System of National and Regional Accounts, a quality report on Spanish national accounts is prepared annually in collaboration with Eurostat within the framework of ESA-2010.
  In addition, a quality report of the Gross National Income of Spain is prepared annually that accompanies the transmission to Eurostat of the Gross National Income of Spain for the calculation of the national contribution to the fourth own resource of the EU, in application of the provisions of Regulation (EU) 1287/2003, of July 15, on the harmonization of gross national income at market prices.
11Quality management
- 11.1Quality 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. 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 Spanish Annual National Accounts. The Tables of Origin and Destination are prepared and disseminated in accordance with the principles established in the Code of Good Practice for European Statistics.
  In addition, as a synthetic statistic, its quality is derived from that of the multiple base sources that it uses: surveys, administrative records, etc., with the majority of these being developed within the framework of the national statistical plan.
  Attempts are made to obtain the most accurate information possible from all of these, minimising the various kinds of errors that may affect them. In addition, the accounting balance itself that underpins the whole system of national accounts constitutes an additional guarantee of accuracy in the results obtained.

12Relevance

12.1User needs

This operation can be used to analyse and evaluate the structure of the Spanish economy as a whole, parts or specific aspects of the national economy, and of the different economic agents and, in turn, to make comparisons with other economies.
In addition, the results of this are of fundamental importance for the Spanish Government and for the EU and its Member States in formulating and monitoring their economic and social policy. In particular, it should be noted that the monitoring of European monetary policy, the granting of European subsidies and the calculation of the EU's own resources are based on data from the Spanish National Accounts.
Among the main users of the results of this operation, we can highlight the Spanish Government, the European Commission, the European Central Bank, OECD, IMF and all kinds of studies and economic analysts.

12.2User 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)

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12.3Completeness

This operation broadly complies with the information requirements established by Eurostat's Transmission Programme of data determined in Regulation (EU) No 549/2013 on the European System of National and Regional Accounts 2010, as well as what is required in Regulation (EU) No 1287/2003 of 15 July on the harmonisation of gross national income at market prices and Regulation (EU) No 479/2009, of 25 May on the application of the Protocol on the excessive deficit procedure.
R1=100%

13Accuracy and reliability

13.1Overall accuracy

This operation is a synthetic statistic, meaning that its accuracy largely depends on the sources of information used in its production. However, the identities established by the system in the supply and use tables, by branch of activity and by product, and the general balance process of national accounts allow for the checking and improvement of the consistency and completeness of estimates, filling potential gaps and inconsistencies in basic data sources.

13.2Sampling error

This operation is a synthetic statistic, so the concept of sampling errors is not applicable. However, the operation is affected indirectly by such errors, due to the fact that surveys are amongst the information sources . However, the identities established by the system in supply and use tables, by branch of activity and by product, and the general balance process of national accounts allow for the checking and improvement of the consistency and completeness of estimates.

13.3Non-sampling error

This operation is a synthetic statistic, meaning it is indirectly affected by all the errors that exist in its information sources . However, the identities established by the system in the supply and use tables, by branch of activity and by product, and the general balance process of the national accounts allow for the verification and improvement of the coherence and completeness of estimates, reducing the impact of these kinds of errors.

14Timeliness and punctuality

14.1Timeliness

The final results for year t are published around 35 months after the end of their reference period.

14.2Punctuality

The dissemination of data is carried out in accordance with the schedule of availability of the structural statistics prepared and published annually by the INE.

15Coherence and Comparability

15.1Comparability - geographical

One of the objectives of the ESA 2010 is the harmonisation of the methodology and the precision and rigour of the concepts, definitions, classifications and accounting rules that must be applied in order to obtain a comparable description of the economies of European Union countries. Therefore, the data collected in the SNA are comparable with those of EU Member States.
They are also compatible at the international level given that ESA concepts are entirely consistent with those contained in the existing guidelines on national accounting at the global level, as reflected in the System of National Accounts (developed under the joint responsibility of the United Nations, International Monetary Fund, Eurostat, OECD and the World Bank).

15.2Comparability - over time

The results disseminated annually are fully comparable with each other, as they are prepared according to the same accounting methodology (ESA 2010) and according to homogeneous sources and statistical procedures.

15.3Coherence - cross domain

The ESA 2010 is consistent with the principles established in the Balance of Payments and International Investment Position Manual(6ª edition), so the results of the accounts of the rest of the world in the Spanish Annual National Accounts are broadly consistent with those of the Balance of Payments and International Investment Position Statisticsissued by the Bank of Spain.
On the other hand, thePublic Administrations Accountsprepared by the General Intervention Board of the State Administration (IGAE) are integrated into the entirety of the Spanish National Accounts.
In addition, since it is a synthetic statistic, the results of this operation are, in general, consistent with the statistical and administrative sources utilised in its preparation, although they are not fully consistent with these given their existing conceptual and methodological differences.

15.4Coherence - internal

The accounting methodology established in the ESA 2010 ensures the compliance of all the identities established within the Spanish National Accounts and, with this, the consistency of all the measures established to describe the different parts of the economic process, allowing the joint and consistent analysis of the different aspects and phases of this and the behaviour of different economic agents, including their relations with the rest of the world.

16Cost and burden

16.1Cost and burden

The estimate of the budgetary allocation necessary to finance this statistical operation provided for in the 2025 Annual Programme is 187.54 thousand Euros.

This statistical operation does not place any burden on the informants. As this is a synthetic statistic, it uses data already available to the administration.

17Data revision

17.1Data 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-.

The national accounts are a structural statistical product, so the estimates of the different operations and aggregates are subject to a review and disaggregation process before they become final. This process is determined by the dependence of the national accounts on statistical information, in the sense that the more short-term and aggregated the base information, the more provisional the estimation of national accounts.
The revision of the estimates is limited to a period of three years. Throughout this period there will be three updates of the same accounting exercise until the estimate of year t becomes final. It is through the compilation and balance of the Tables of Origin and Destination that the definitive data of the national accounts is reached.

17.2Data revision - practice

This is the second publication of 2022, and therefore the final one.

18Statistical processing

18.1Source data

This operation incorporates different sources of economic information. In general, these sources are statistics prepared by the INE, statistics from other public and private agencies and administrative data.
It is worth mentioning the following:
Structural - Industrial Economics, Trade and Services (INE)
Construction Structure Survey (Ministry of Public Works)
Economic Accounts for Agriculture (Ministry of Agriculture, Fisheries and Food)
Household Budget Survey (INE)
Public Administrations Accounts (IGAE)
Balance of Payments (BoS)
External Trade in Spain Statistics (AEAT - Spanish Tax Agency)
Statistics by types of tax (AEAT)
Price Indices (INE)
Active Population Survey (INE)
Affiliation of Workers to Social Security (Ministry of Employment and Social Security)
Annual Labour Cost Survey (INE)

18.2Frequency of data collection

The collection of data from the results of the base statistics is based on the dissemination of information from the different sources used. Information is incorporated mainly on an annual basis, and in some cases monthly and quarterly.

18.3Data collection

The data used are statistics prepared by the INE itself or by other agencies. The data collection differs according to the type of source and method of disseminating information (database, electronic publication, etc.). In general, the necessary information is published on web pages, providing direct access to the publication or database in question. With respect to information that is not published, it is sent directly to the Department of National Accounts by the relevant agencies.
The information source is indicated in section18.1 Source Data.

18.4Data validation

The units typically used in statistical research are not always suitable for the purposes of the national accounts, as they are generally based on traditional criteria of a legal, administrative or accounting nature. Firstly, it is necessary to take into account the definitions of the units of analysis used in the SEC.
In addition, for the proper recording of operations in accordance with the SEC-2010 methodology, it is necessary to make certain adjustments to adapt the information obtained in the surveys to the criteria established in the SEC, as is the case with the unobserved economy, the inclusion of tips, insurance services, consistency in the recording of taxes and subsidies, the valuation of operations, etc.
On the other hand, there are many specific agreements included in the SEC. For example, the valuation of the output of public administrations, the valuation of the output of insurance services and financial intermediation services, the recording of public services as final consumption expenditure, etc. In these cases, on the basis of all the base information, it is necessary to estimate the output according to the criteria established in the ESA and make corresponding adjustments in the users of this output.

18.5Data compilation

In the process of preparing the tables of origin and destination for a given year t, the following steps are followed in summary:
1. Estimation of all economic aggregates of the supply and demand approaches at a very detailed level of products and economic activities (in the case of production and intermediate consumption aggregates).
2. Compilation of aggregates in table format of origin (at basic prices) and destination (at acquisition prices) and calculation of commercial and transport margins and taxes and subsidies to obtain data of origin at acquisition prices.
3. Evaluation and analysis of the mismatches by products at acquisition prices.
4.- Adjustments and recalculation of margins and taxes-subsidies until reaching the general equilibrium and by products.
5.- Obtaining the final estimates of all the aggregates of the supply and demand approaches for products.

18.6Adjustment

Not applicable as it concerns an annual operation (the possible calendar effects are considered negligible).

19Comment

19.1Comment

Standardised Methodological Report

Annual National Accounts of Spain: Supply and Use tables