Regional Accounting of Spain

• 1. Contact

  • 1.1. Contact organisation
    • National Statistics Institute of Spain
  • 1.5. Contact mail address

    • Avenida de Manoteras 50-52 - 28050 Madrid

• 2. Metadata update

  • 2.1. Metadata last certified
    • 30/09/2026
  • 2.2. Metadata last posted
    • 30/09/2025
  • 2.3. Metadata last update
    • 30/09/2026

• 3. Statistical presentation

  • 3.1. Data description

    • The Spanish Regional Accounts (SRA) is a statistical operation whose main objective is to provide a quantified, systematic and as complete as possible description of the regional economic activity in Spain (Autonomous Communities, Autonomous Cities and Provinces) during the reference period under consideration.

      From a conceptual point of view, it adopts the methodology established in the European System of National and Regional Accounts ESA-2010 (established by Regulation (EU) No. 549/2013 of the European Parliament and of the Council of 21 May 2013). The conceptual and quantitative reference framework in which it is integrated is the Spanish National Accounts (SNA).

      The information it provides makes it possible to analyse and evaluate the structure and evolution of regional economies, and serves as a statistical basis for the design, implementation and monitoring of regional policies at both national and European level.

      The main variables provided by the SRA are: regional aggregates of production activities by branches of activity (gross value added, compensation of employees, employment, gross fixed capital formation); regional Gross Domestic Product (RGDP) and regional household accounts. The gross value added by branch of activity and the GDPR are provided both in current terms and in terms of volume variation.

      Published on a different date from the previous estimates, the estimates of household final consumption expenditure and the certification of the indicators for the regional distribution of the Value Added Tax.

  • 3.2. Classification system
    • • Clasificaciones utilizadas

        • The classifications used are those that appear in the ESA manual:

          In the case of the gross value added variables, as well as those of employment and compensation of employees, the branches of activity are grouped and coded with reference to CNAE 2009.

          The breakdown of the gross value added at the level of Autonomous Communities and Autonomous Cities (NUTS II), published in the SRA, for all available years, is as follows:

          Branch A. Agriculture, forestry and fishing

          Branches B to E. Industry of which:

          Branch C. Manufacturing industry

          Branch F. Construction

          Branches G to I. Trade, transport and accommodation and food service activities.

          Branch J. Information and communications.

          Branch K. Financial and insurance activities.

          Branch L. Real estate activities.

          Branches M a N. Professional activities.

          Branches O to Q. Public administration, health and education.

          Branches R to U. Arts, entertainment and recreation and other services.

          At provincial level (NUTS III) the breakdown is as follows for all published years:

          Branch A. Agriculture, forestry and fishing

          Branches B to E. Industry of which:

          Branch C. Manufacturing industry

          Branch F. Construction

          Branches G to J. Trade, transport, accommodation and food service activities, information and communications.

          Branches K to N. Financial and insurance activities, real estate activities and professional activities.

          Branches O to U. Public administration, health, education, arts, entertainment and recreation and other services.

          Household final consumption expenditure is organized into 13 divisions based in on the COICOP (Clasification of Individual Consumption by Purpose):

          01. Food and non-alcoholic beverages.

          02. Alcoholic beverages, tobacco and narcotics

          03. Clothing and footwear.

          04. Housing, water, electricity, gas and other fuels.

          05. Furnishings, household equipment and routine household maintenance.

          06. Health.

          07. Transport.

          08. Information y communication.

          09. Recreation, sport and culture.

          10. Education services.

          11. Restaurants and accommodation services.

          12. Insurance and financial services.

          13. Personal care, social protection and miscellaneous goods and services.

  • 3.3. Sector coverage

    • The Spanish Regional Accounts cover all the economic activities that fall within the production frontier (in terms of the ESA 2010) developed by all the institutional units that make up the national economy.

      It does not include domestic and personal services produced and consumed in the same household (except those produced by remunerated domestic staff and owner-occupied dwelling rental services), voluntary activities in which no goods are produced, nor purely natural processes that take place without human intervention or direction.

  • 3.4. Statistical concepts and definitions
    • • Compensation of employees
        • Compensation of employees is defined as the total remuneration, in cash or in kind, payable by an employer to an employee in return for work done by the latter during the reference period. It is broken down into: - wages and salaries (D.11) - employers' social contributions (D.12)
      • Employees
        • Are defined as persons who, by agreement, work for another resident institutional unit and receive a remuneration registered as compensation of the employees.
      • Final consumption expenditure
        • Consists of the expenditure incurred by resident institutional units on goods and services that are used for the direct satisfaction of individual or collective needs. The institutional sectors that incur expenditure on final consumption are Households, Non-Profit Institutions Serving Households and the General Government.
      • Gross added value
        • It is the balancing item of the production account and it is the net result of the output at basic prices less the intermediate consumption at acquisition prices. Its components are: compensation of employees, other taxes on production less subsidies, net mixed income, net operating surplus and fixed capital consumption.
      • Gross Domestic Product at market prices (GDPmp) (The expenditure side)
        • GDPmp (N 1) is the sum of final consumption (P 30) on the economic territory by households and private non-profit institutions and general government, gross fixed capital formation (P 41), change in stocks (P 42), and the difference between exports (P 50) and imports (P 60).
      • Gross Domestic Product at market prices (GDPmp) (The income side)
        • GDPmp (N 1) is the sum of compensation of employees (R 10), gross operating surplus of the economy (N 2), and taxes linked to production and imports (R 20) less subsidies (R 30).
      • Gross Domestic Product at market prices (GDPmp) (The output side)
        • GDPmp (N 1) is the difference between output of goods and services (P 10) and intermediate consumption (P 20) plus VAT on products (R 21) and net taxes linked to imports (excluding value added tax (VAT)) (R 29).
      • Gross Domestic Product (GDP) at market prices
        • It is the final result of productive activity result of the resident producers. It can be defined in three ways: a) Output approach: The GDP is equal to the sum of the gross value added of the various institutional sectors or the various industries plus taxes and less subsidies on products. b) Expenditure approach: GDP is equal to the sum of the final uses of goods and services by resident institutional units (final consumption expenditure and gross capital formation), plus exports minus imports of goods and services. c) Income approach: GDP is equal to the sum of the compensation of employees, taxes on production and imports less subsidies, gross operating surplus and mixed income of the total economy.
      • Gross Fixed Capital Formation
        • Consists of acquisitions less disposals of fixed assets, tangible fixed asset or intellectual property products, during a given period plus certain additions to the value of non-produced assets realized by the productive activity of producer or institutional units. Fixed assets are produced assets used in production for more than one year.
      • Job
        • Is defined as an explicit or implicit contract between a person (who can live in other economic territory) and a resident institutional unit to perform work in return for compensation for a defined period or until further notice. Job concept differs from employment since a person (employment) can carry out more than a job; one after another, during a given period (usually a week), or in parallel, as it happens when someone has a job during the day and another one at night. For measuring labour input to domestic economic activity, only the residence of the producer institutional unit is relevant, because resident producers alone contribute to gross domestic product.
      • Operating surplus and mixed income
        • It is the balance item of the generation of income account. It corresponds to the income received by the rest of production units, not integrated in mixed income due to participation in the productive process. In the case of household unincorporated companies, the balancing item of the operating account implicitly has an element that corresponds to the payment of the work carried out by the owner or his/her family members and that cannot be distinguished from the benefits as entrepreneur. In this case it is Mixed Income.
      • Persons employed
        • Covers all persons (employees or self-employed persons) engaged in productive activity that falls within the production boundary of the national accounts.
      • Self-employed persons
        • Are defined as persons who are the sole owners, or joint owners, of the unincorporated enterprises in which they work, excluding those unincorporated enterprises that are classified as quasi-corporations.
      • Subsides
        • Are current unrequited payments which general government or the institutions of the European Union make to resident producers.
      • Taxes on production and imports
        • Consist of compulsory, unrequited payments, in cash or in kind, which are levied by general government, or by the institutions of the European Union, in respect of the production and importation of goods and services, the employment of labour, the ownership or use of land, buildings or other assets used in production. Such taxes are payable irrespective of profits made. They are comprised of taxes on products and other taxes on production.
      • Total hours worked
        • Represents the aggregate number of hours actually worked as an employee or self-employee person during the accounting period, when their output is within the production boundary.
  • 3.5. Statistical unit

    • The units and sets of units used in Regional Accounting are defined based on the type of economic analysis to be performed. One of the basic units used in ESA 2010 is the institutional unit (IU) which is defined as an elementary centre of economic decision, characterised by a uniformity of behaviour and an autonomy of decision in the exercise of its main function and are grouped into institutional sectors (IS). These may be, for example, a household, a society or a unit of the General Government.

      In practice, institutional units that produce goods and services normally carry out different activities at the same time. Therefore, for an effective analysis of the production process, these institutional units have to be divided into smaller and more homogeneous units from the point of view of the type of production, thus resulting in local units of economic activity (local UEA), which are grouped into branches of activity (BA) and units of homogeneous production (UHP), which are grouped into homogeneous branches (HB).

       

  • 3.6. Statistical population

    • The Spanish Regional Accounts combine data from several different statistical sources. The concept of statistical population cannot be applied strictly speaking in the context of Regional Accounts.

  • 3.7. Reference area

    • The geographical scope is the entire Spanish economic territory. The SRA obtains disaggregated data both at the Autonomous Community level (including the Autonomous Cities of Ceuta and Melilla) and at the provincial level.

      In the case of the regional distribution indicator of Value Added Tax, the geographical scope is made up of all the Autonomous Communities except the Canary Islands, the Basque Country and Navarre.

  • 3.8. Time coverage

    • The INE has carried out the SRA since 1980. The time coverage depends on the reference base:

      * The 2024 Statistical Review, currently in force, there is information from 2000 to 2025.

      * In the 2019 Statistical Review, information is available from 2000 to 2021

      * In base 2010, information is available from 2000 to 2018.

      * In base 2008, information is available from 2000 to 2013.

      * In base 2000, information is available from 1995 to 2010.

      * In base 1995, there is information from 1995 to 2004.

      * In base 1986, there is information from 1980 to 1996.

  • 3.9. Base period

    • The evolution of regional aggregates measured at current prices can be separated into two components, one reflecting the evolution of prices and the other reflecting movements in volume. The main purpose of estimates at constant prices is to provide indicators of economic activity in which the effect of price variation is eliminated.

      When calculating estimates at constant prices, the main choice is the base year in which these estimates are to be expressed: Fixed base or mobile base.

      Until the base change to base 2000, National and Regional Accounts have used a fixed base year for the calculation of their estimates at constant prices. This base year has been updated from time to time, having to express all available time series at current prices and at prices of the new base year.

      However, changes in the base year exchange structure that occur over time as a result of changes in relative prices, technology, traded products, preferences, etc., imply the loss of significance and statistical relevance of fixed base assessments.

      One solution to the problem of loss of relevance is to check the base as often as the estimate is made. In this way, estimates are obtained at prices of the previous year. These estimates constitute the so-called links. Thus, there would not be a single base year but this would change as the estimates advance over time. This approach provides relevant estimates at constant prices, however, direct comparison can only be made between two consecutive years. The formation of a homogeneous series representing the full sequence of years requires the chaining of all links (which are produced using the Laspeyres formula in the case of changes in volume). The reference year is the one that defines the scale of the chained index (becoming 100), while the time base is mobile, existing as many bases as pairs of consecutive years, reason why the chained calculation lacks a fixed base (mobile base).

      The chained volume measures in the Annual National Accounts, are stipulated according to Decision of the European Commission No. 98/715 that establishes its obligatory nature in the transmission of data from the National Statistical Institutes to the statistical office of the EU, Eurostat. Although there is no equivalent legal framework for the SRA, for reasons of consistency this new methodology has also been adopted since its implementation in the annual accounts (since May 2005, when it began to be published with reference year 2000).

      Currently, after the base change to the Statistical Review 2024, the reference year for the volume chained indices is the year 2020.

• 4. Unit of measure

  • 4.1. Unit of measure

    • The units of measure in the Spanish Regional Accounts depend on the type of data to which they refer.

      For economic data the unit of measure is thousands of euros.

      For employment data the units of measure are thousands of people or thousands of hours, depending on the target variable of the estimation.

      The regional distribution indicators for VAT are expressed as a percentage.

• 5. Reference period

  • 5.1. Reference period

    • The accounting period is the calendar year.

      Data referred to the period: Anual A: 2026

• 6. Institutional mandate

  • 6.1. Legal 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 2025-2028, approved by Royal Decree 1225/2024, of  3 December, is the Plan currently implemented. This statistical operation has governmental purposes, and it is included in the National Statistics Plan 2025-2028. (Statistics of the State Administration).

      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 of the European Union contains the reference framework of common concepts, definitions, classifications and accounting rules for the compilation of National Accounts.

      The Spanish version of the European Union regulations affecting this statistical operation is accessible from:

      https://www.ine.es/normativa/leyes/UE/minine.htm#30025

      The National Institute of Statistics certifies the indicators of regional distribution of net revenue from Value Added Tax.

  • 6.2. Data 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.

      Articles 34, 40 and 41 of the Law on Public Statistical Function of 9 May 1989 establish that the National Statistics Institute (INE) may obtain data from Ministries, Autonomous Communities and public authorities of the Central Administration, and regulate the relationship among the different governmental bodies in statistical matters.
      Within the framework of the Regional Accounts, this provision enables the exchange of information and coordination with regional statistical institutes and other data-producing bodies, ensuring methodological consistency and territorial comparability of the results.

• 7. Confidentiality

  • 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.

      The Spanish Regional Accounts is a statistical operation included within the National Statistical Plan, subject therefore to the Law on the Public Statistical Function of 9 May 1989, and therefore, your data are protected by Statistical Confidentiality at all stages of its preparation.

• 8. Release policy

  • 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.

  • 8.2. Release calendar access

    • The calendar is disseminated on the INEs Internet website (Publications Calendar)

  • 8.3. 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

• 9. Frequency of dissemination

  • 9.1. Frequency of dissemination

    • Data are disseminated on an annual basis.

• 10. Accessibility and clarity

  • 10.1. 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 the Press Releases Section in the web

  • 10.2. Publications

    • The users of the regional accounts can access the data of the 2024 Statistical Seview through the INE website (Economy / Economic Accounts section).

      The results tables are available at the following links:

      Functional approach. GDP and its components (INEbase / Economy /Economics accounts /Spanish Regional Accounts / Results). Includes:

      · Press release: contains a summary of the regional situation of the economy, paying special attention to the evolution of GDP and to disposable income per capita in the different Autonomous Communities.

      · Main results: where GDP estimates are presented (at market prices and also per capita) and population figures at regional and provincial levels, as well as regional variations in volume.

      · Detailed results: contains information on the economy as a whole at regional and provincial level, broken down into branches of economic activity.

       

      Institutional approach: Household Income Account (INEbase / Economy /Economics accounts /Spanish Regional Accounts / Results). Includes:

      · Press release: contains a summary of the regional situation of the economy, paying special attention to the evolution of GDP and disposable income per capita in the different Autonomous Communities.

      · Main results: where the estimation of the Gross Disposable Income of Households is presented (absolute and per capita data) at regional and provincial levels.

      · Detailed results: contains information from the Allocation of Primary Income Account and the Secondary Distribution of Income Account at the regional and provincial levels, as well as the Redistribution of Income in Kind Account at the Autonomous Community level.

       

      Institutional approach: Final consumption expenditure by household (INEbase / Economy /Economics accounts /Spanish Regional Accounts / Results). Includes:

      Detailed results: contains the final consumption of households in each region with the divisions of COICOP.

       

      Consumption indicators: Consumption indicators for territorial distribution of VAT (INEbase / Economy /Economics accounts /Spanish Regional Accounts / Results). Includes:

      Consumption indicators for territorial distribution of VAT referring to 2023: It contains a table with the distribution indicator for each region in 2023.

      Note regarding of the consumption indicators for territorial distribution of VAT referring to 2023: Explanatory note on how the consumption indicator is calculated for the territorial distribution of VAT.

       

      On the INE website, information can also be obtained on other bases of the SRA (Statistical Review 2019, 2010, 2008, 2000, 1995 and 1986).

      The series published by the SRA can be accessed through the EUROSTAT database.

       

  • 10.3. On-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.

      Information about the CRE can be obtained at the following link:

      INEbase / Economy /Economics accounts /Spanish Regional Accounts / Latest data

       

  • 10.4. Micro-data access
    • A lot of statistical operations disseminate public domain anonymized files, available free of charge for downloading in the INE website Microdata Section

      Due to the nature of the Regional Accounts, microdata are not available.

  • 10.5. Other
  • 10.6. Documentation on methodology

    • The Manual on regional accounts methods is available at the following link:

      http://ec.europa.eu/eurostat/web/products-manuals-and-guidelines/-/KS-GQ-13-001

       

      A note on the methodology for calculating the indicator of regional distribution of VAT collection can be found:

      INEbase / Economy /Economics accounts /Spanish Regional Accounts / Results

       

      Metadata Completeness Indicator (AC3) = 100

  • 10.7. Quality documentation

    • The Regional Accounts of Spain apply the principles of the European Statistics Code of Practice, ensuring the relevance, accuracy, coherence and comparability of the results.
      Quality management is based on regular methodological reviews, internal and external consistency checks, and cross-validation with other statistical operations such as the Quarterly and Annual National Accounts.

• 11. Quality management

  • 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 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.

      As part of the Spanish National Accounts System, the CRE complies with the principles of coherence and consistency established by the European System of Accounts (ESA 2010), which provides an additional level of robustness.
      This consistency is ensured in two ways:

      • Methodological consistency, since the principles, definitions, classifications and structure of the CRE are fully aligned with those of the rest of the system.

      • Numerical consistency, as the sum of regional values for any aggregate in the CRE equals the corresponding aggregate in the annual or quarterly National Accounts.

      In the final stage of compilation, a comprehensive assessment of all information is conducted, including multiple coherence and plausibility checks such as:

      • Consistency between regional and national data.

      • Analysis of deflators and macroeconomic ratios (productivity, average compensation, etc.).

      • Examination of revisions and series stability.

      In addition, Eurostat carries out an extensive validation process for the data transmitted annually under regulatory requirements, further ensuring the quality, coherence and international comparability of the results.

  • 11.2. Quality assessment

    • The Regional Accounts of Spain (CRE) underwent its most recent evaluation as part of the 2024 Statistical Revision, which included internal self-assessment and cross-checks with the annual and quarterly National Accounts, as well as peer review within the INE and external validation at the European level through Eurostat control systems (Quality Reports and Validations). Standard quality control tools were applied, including internal and external consistency checks of regional aggregates, year-on-year comparisons, time series analysis, and methodological validations. In addition, to ensure strict application of ESA 2010 concepts, the National and Regional Accounts are periodically supervised by Eurostat.

       

• 12. Relevance

  • 12.1. User needs

    • The regional accounts arise from the need to have disaggregated information of the national aggregates at Autonomous Community and province level. Specifically, these aggregates are: Gross domestic product at market prices, Gross value added at basic prices, Remuneration of employees, Gross operating surplus/Gross mixed income, Gross fixed capital formation, Total persons and employees, Total hours and employees.

      The information it provides allows the analysis and evaluation of the structure and evolution of regional economies, and serves as a statistical basis for the design, implementation and monitoring of regional policies at both national and European levels.

      In addition, being a synthesis statistic, the SRA allows to identify gaps and improvements in the Spanish statistical system.

      Among the main users of this statistic are:

      • National economic policy authorities such as the Presidency Cabinet, Ministry of Economy, Industry and Competitiveness, Ministry of Finance and Civil Service, etc.
      • International organisations such as the European Commission, International Monetary Fund, OECD, etc.
      • Regional statistics institutes.
      • Bank research services, business and employers' organisations, trade unions, etc.
      • News agencies, journalists.
      • Researchers and analysts from different fields.
  • 12.2. 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)

       

  • 12.3. Completeness

    • 100% of the results requested in the European Statistical System (ESS) regulation are provided. R1=100%

• 13. Accuracy and reliability

  • 13.1. Overall accuracy

    • The Regional National Accounts is a synthesis statistic and not a survey, therefore the concepts related to sampling are not applicable.

  • 13.2. Sampling error

    • Since the SRA is a synthesis operation, the sampling errors that affect it come from the sources from which the information is collected, which are analysed to see if they remain within reasonable limits.

  • 13.3. Non-sampling error

    • Non-sampling errors can come both from sources and from the processing of the information in this operation (lack of coverage, process errors, measurement errors). Therefore, the direct measurement of accuracy in this case is not considered possible. The main instrument for analysing accuracy is the analysis of revisions (see point 17.2).

• 14. Timeliness and punctuality

  • 14.1. Timeliness

    • The accounts of any reference year are published for the first time at the latest on the last day of the year following that of the reference period, in compliance with the Regulation governing the transmission of data relating to the National Accounts of the Statistical Institutes of the EU Member States to Eurostat (REGULATION (EU) No 549/2013),  and its data become definitive, at most, 3 years after the last day of the year following that of the reference period.

      TP1=1y

      TP2=3y

      These discrepancies are due to the fact that the Regional Accounts are a synthesis statistic and the availability of other information is needed to be able to prepare it.

      Since 2025, the publication of regional GDP was brought forward to September. The remaining aggregates are published in December.

      The consumption indicator for the territorial distribution of VAT with reference to year t is published in April t+2, according to the established deadlines.

  • 14.2. Punctuality

    • The results of the Spanish Regional Accounts are published on time according to the INE structural statistics publication calendar.

      (https://www.ine.es/en/daco/daco41/calen_en.htm)

      TP3 = 100%

• 15. Coherence and Comparability

  • 15.1. Comparability - geographical

    • The ESA 2010 methodology used by all EU Member States allows comparability of regional accounts estimates between all regions belonging to them.

      They are also compatible on a larger geographical scale as the ESA concepts are fully consistent with those contained in the existing global guidelines on national and regional accounts, which are contained in the System of National Accounts (developed under the joint responsibility of the United Nations, the International Monetary Fund, Eurostat, OECD and the World Bank).

  • 15.2. Comparability - over time

    • The 2024 Statistical Review (RE-2024) is a benchmark review, an extraordinary regular review of national and regional accounts, which fulfils the need to periodically update the sources and estimation methods used for compilation (at least every five years, according to international recommendations at the European level).

      In RE- 2019 regional data have been available since 2001.

      In base 2010 there are homogeneous series from 2000 to 2018.

      In base 2008 there are homogeneous series from 2000 to 2013.

      In base 2000 there are homogeneous series available from 1995 to 2010.

      CC2= 24 years

  • 15.3. Coherence - cross domain

    • The Spanish Regional Accounts are consistent with the Accounts of the Territorial Public Administrations prepared by the General Intervention of the State Administration (IGAE) and implicitly, through the necessary adjustment to the Spanish National Accounts, with the Accounts of the General Government prepared by the General Intervention of the State Administration (IGAE), with the Foreign Trade statistics of the Customs Department and with the Balance of Payments.

  • 15.4. Coherence - internal

    • Regional estimates for all aggregates are consistent with annual figures, within the framework of ESA 2010 price and volume measurements.

       

       

       

• 16. Cost and burden

  • 16.1. Cost and burden

    • The estimated budget appropriation necessary to finance this statistic foreseen in the 2026 Annual Programme is 391.80 thousand euros.

      The burden on respondents is nil, as the Spanish Regional Accounts are prepared using information provided by other statistics.

       

• 17. Data revision

  • 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-.

      The Spanish Regional Accounts data are revised in a manner consistent with the data revision scheme of the Annual National Accounts. When Annual National Accounts data are revised in December each year, the Spanish Regional Accounts publishes regional series consistent with the new annual data series.

      In addition, at least every 5 years according to international recommendations, the sources and estimation methods used for compiling National and Regional Accounts operations are reviewed and updated, with the year 2024 being a year for statistical review.

       

  • 17.2. Data revision - practice

    • There are several factors that determine revisions in the SRA estimates:

      * Changes in Annual National Accounts data.

      * Incorporation of new regional statistical sources.

      * Updating of information from regional statistical sources.

      The first time regional data are published, they are provisional. The final regional data are published three years after the end of the reference year (when the annual estimates are final).

      In addition, in 2024, the data from the year 1995 is updated following the implementation of the 2024 Statistical Review project of National Accounting operations, which responds to the need to periodically update (at least every 5 years, according to international recommendations) the sources and estimation methods used for its compilation. The main statistical changes in sources and estimation procedures of the accounting aggregates specific to regional accounting have been the following:

      • Among the new statistical sources, it is notable the incorporation of information derived from the 2021 Population and Housing Censuses, with a special impact on the regionalization of imputed rent services, and the new regional information available due to improved coverage of the Structural Business Survey in the activity sectors of Education and Health (consistent with the update of the framework regulation of Business Statistics).
      • In methods and procedures, the methodological proposal for the regional estimation of the activity branch of Supply of electricity, gas, steam, and air conditioning developed in the working group for the study of regional economic accounts attached to the Interterritorial Statistics Committee between the years 2020 and 2024 is incorporated.
      • A new method of allocation of taxes and subsidies on products has been implemented, validated by the European Commission, for territories that have specific tax systems that result in different tax rates on products within the same country, as is the case for the Canary Islands, Ceuta, and Melilla.

      The MAR and RMAR indicators for the year on year growth rate in volume of regional GDP in the year 2024, take the following values:

      MAR=0,459856

      RMAR=0,005091

      MAR is the average absolute size of revisions at NUTSII level, where the revision is defined as the difference between two estimates.

      RMAR is the percentage that this average size of revisions assumes in relation to the values of the revised estimates.

       

• 18. Statistical processing

  • 18.1. Source data

    • The SRA integrates and reconciles a large number of cyclical and structural sources of economic information. Explicitly, we can mention two types of quantitative statistical information:

      * Direct information: informs about the level of an accounting aggregate.

      * Indirect information: informs about the change of an aggregate or part of it between two periods.

      The availability of the different types of information conditions both the amount of information that the regional accounts are capable of providing (range and breakdowns) and the way in which these initial sources are to be used, being necessary to complement these basic statistical data with statistical procedures in the case of indirect information.

      Among the indirect indicators used, the following should be highlighted:

      * Production statistics. Some examples could be: industrial production indices, Services Sector Activity Indicators, Retail Trade Indices, Passenger Transport, Hotel Tourism Short-Term Trends, Tourist Accommodation Occupancy Surveys, Construction Activity Indicators, Agricultural and Livestock Holdings, etc.

      * Employment and cost statistics, such as the Economically Active Population Survey, the Labour Cost Survey or the Social Security Affiliation Statistics.

      * Price statistics, such as Consumer Price Indices, Industrial Price Indices, Housing Price Indices, Agricultural Price Indices, etc.

      * Administrative registers and other quantitative sources, such as data on Social Security Affiliates.

       

  • 18.2. Frequency of data collection

    • Annual

  • 18.3. Data collection

    • Data collection techniques may vary depending on the type of source, date of data availability, etc.

      In general, the data are sent to the regional accounts unit by the different units that prepare them, although sometimes, if the level of disaggregation is adequate and the date of publication fits the work scheme of the SRA, the information can be obtained directly from the corresponding database.

  • 18.4. Data validation

    • Once the basic indicators are selected, they are subjected to a series of treatments: identification of outliers, cleaning of errors, estimation of missing data, adaptation to the terms of National Accounts, among others.

  • 18.5. Data compilation

    • The process of elaboration of the SRA can be structured in several phases:

      1. Obtaining the baseline information and adapting it to the concepts of National Accounts.

      2. Processing of information.

      Once we have the baseline information, it undergoes a series of treatments such as identifying outliers, cleaning errors, estimating missing data and adapting it to the terms of National Accounts.

      3. Implementation of the regionalisation methods foreseen in the ESA 2010 as well as in the manual of regional accounts methods elaborated by Eurostat.

      According to the information obtained in each case, ascending, descending or mixed methods will be applied.

      4. Adjustment to the Spanish National Accounts data.

      The Spanish Regional Accounts publishes the series of regional macroeconomic aggregates. In both cases, there is temporal consistency with annual or quarterly aggregates.

      5. Analysis of results

      Finally, an overall assessment of all the information is made, carrying out numerous controls of consistency and viability.

  • 18.6. Adjustment

    • Not applicable in the case of an annual operation.

• 19. Comment

  • 19.1. Comment