1,605
326
173
2,060
303
Excise
VAT hospitality
VAT retail
Induced income tax, payroll
tax and social security
revenue brewing sector
Induced income tax, payroll
tax and social security
revenue other sectors
8 | Total government
revenues due to beer
The 2010 revenue from excise, VAT and income-
related contributions due to beer production and
sales was estimated to be 4.4 billion euro :
VAT revenue was estimated to be 1.9 billion euro,
the majority being generated in the hospitality sector.
Total excise revenue from beer was 303 million euro.
Income-related revenue due to beer production and
sales was approximately 2.2 billion euro, comprising
714 million euro income tax, 280 million euro social
security contributions paid by employees and 1.2 billion
euro social security taxes and payroll taxes paid by
employers.
›
Graph 34.5. / Government revenues due to the production
and sale of beer : 4.4 billion euro
›
Source : Ernst & Young calculations
34
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Spain