1.913
0
20
25
5
10
15
30
35
40
Of which
exports
Production
0
500
1.000
1.500
2.000
2.500
3.000
3.500
33
Purchases
of supplies
Value added
Production
value (million €)
Million
hectolitres (hl)
1.244
1
6.760
0
1.000
2.000
3.000
4.000
5.000
8.000
6.000
7.000
0
500
1.000
1.500
2.000
2.500
3.000
Employment
Taxes, excise and social
security contributions (ssc)
brewing sector (million €)
1.605
303
326
Excise
VAT retail
VAT hospitality
Incomes taxes
and social
security
contributions
173
3 | Direct effect
of the brewing sector
Spanish breweries employ around 6,800 employees who
together produce 33.4 million hectolitres of beer with a
value of 3.2 billion euro.
10
›
Graph 34.1. / Direct effect of the beer sector
›
Source : Ernst & Young calculation
34
Another substantial direct effect of the brewing sector
involves taxes and excises paid by beer brewers and
consumers.. In 2010, excise revenue reached 303 million
euro and total VAT income for the Spanish Government
was estimated to be 1.9 billion euro. Personal direct taxes,
social security contributions and payroll taxes paid by
employees and employers in the brewing sector totalled
another 173 million euro.
As already stated, the production value of Spanish
breweries is 3.2 billion euro. A relatively high share (43%)
of total turnover stays within the brewing sector as value-
added. Value-added equals total reward for production
factors used : labour costs, interest paid and profts made.
10
Based on the fgures of 2009. Source : Cerveceros de Espana.
225
Spain