{
  "url": "https://openlegislation.uk/eu-decision-2020-1792/annex-II/division-3",
  "json_url": "https://openlegislation.uk/eu-decision-2020-1792/annex-II/division-3.json",
  "legislation": "eudn/2020/1792",
  "legislation_title": "Council Decision (EU) 2020/1792 of 16 November 2020 on the AIEM tax applicable in the Canary Islands",
  "legislation_url": "https://openlegislation.uk/eu-decision-2020-1792",
  "path": "annex/II/division/3",
  "kind": "division",
  "number": "3",
  "heading": "Impact on public budget. The Spanish authorities shall complete Table 1 providing the estimated total amount (in EUR) of tax collected or not collected under the AIEM regime.",
  "text": "Table 1\n‘Foregone tax revenue’: the total amount (in EUR) of tax not collected because of the tax differentials applied to local production (exemptions/reductions). At product level, it is calculated by multiplying the value of production sold on the local market (i.e. deducting exports) by the tax differential applied. The indicator is then calculated by summing up product-level estimates.\n‘Tax receipts – imports’: the total amount (in EUR) of the tax levied on the imports of taxable products.\n‘Tax receipts – local production’: the total amount (in EUR) of the tax levied on the taxable local products.\nThe information might not be available for all the years listed.\nProvide comments and clarifications as deemed relevant.\nNotes to Table 1:\nYear\n2019\n2020\n2021\n2022\n2023\n2024\nNotes\nForegone tax revenue\nTax receipts – imports\nTax receipts – local production",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The information might not be available for all the years listed."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Provide comments and clarifications as deemed relevant."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "‘Foregone tax revenue’: the total amount (in EUR) of tax not collected because of the tax differentials applied to local production (exemptions/reductions). At product level, it is calculated by multiplying the value of production sold on the local market (i.e. deducting exports) by the tax differential applied. The indicator is then calculated by summing up product-level estimates."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "‘Tax receipts – imports’: the total amount (in EUR) of the tax levied on the imports of taxable products."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "‘Tax receipts – local production’: the total amount (in EUR) of the tax levied on the taxable local products."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2020/1792/annex/II/division/3",
    "retrieved_at": "2026-11-01T15:12:04.419818+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}