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Expenditure and revenue

Find out in detail how the operations involved in collecting revenue and settling expenditure in the budget are being carried out.

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From what stage of the budget cycle is this information?

Execution

From the 1st of January to the 31st of December of each year, the approved State Budget is executed by all public entities of the Central Administration and by Social Security.

State budget over the years
Select a year to view information from any State Budget.
  • 2021
  • 2022
  • 2023
  • 2024

Current implementation

The figures projected in the previous phase are now implemented, with an updated monthly breakdown of the actual revenue collected and expenditure incurred by the Central Administration.

We present here a comprehensive overview of the implementation of these figures, not only in comparison with those implemented in the same period of the previous year, but also contextualised with the projected numbers.

Expenditure and revenue figures

Chart
Source DGO
31.07.2024

Expenditure and revenue figures

Table
State Budget Year Month Executed expenditure Raised revenue
2024
January
February
March
May
July
2023
January
February
March
April
May
June
July
August
September
October
December

Expenditure and revenue figures

Table

State Budget Year

2024

Month

January

Executed expenditure

Raised revenue

Month

February

Executed expenditure

Raised revenue

Month

March

Executed expenditure

Raised revenue

Month

May

Executed expenditure

Raised revenue

Month

July

Executed expenditure

Raised revenue

State Budget Year

2023

Month

January

Executed expenditure

Raised revenue

Month

February

Executed expenditure

Raised revenue

Month

March

Executed expenditure

Raised revenue

Month

April

Executed expenditure

Raised revenue

Month

May

Executed expenditure

Raised revenue

Month

June

Executed expenditure

Raised revenue

Month

July

Executed expenditure

Raised revenue

Month

August

Executed expenditure

Raised revenue

Month

September

Executed expenditure

Raised revenue

Month

October

Executed expenditure

Raised revenue

Month

December

Executed expenditure

Raised revenue

Source DGO
31.07.2024

Expenditure and revenue in detail

Expenditure already executed

Chart
Source DGO
31.07.2024

Expenditure already executed

Table
Month Expenditure Executed amount
January
Current transfers
Expenditure on personnel
Acquisition of current goods and services
Interest and other credit charges
Transfers to investments
Subsidies
Consolidation accounting adjustments
Expenses with investments in assets (equipment, buildings)
Other Current expenditure
Other investment expenses
Total
February
Current transfers
Expenditure on personnel
Acquisition of current goods and services
Interest and other credit charges
Expenses with investments in assets (equipment, buildings)
Transfers to investments
Subsidies
Consolidation accounting adjustments
Other Current expenditure
Other investment expenses
Total
March
Current transfers
Expenditure on personnel
Acquisition of current goods and services
Interest and other credit charges
Expenses with investments in assets (equipment, buildings)
Transfers to investments
Subsidies
Consolidation accounting adjustments
Other Current expenditure
Other investment expenses
Total
May
Current transfers
Expenditure on personnel
Acquisition of current goods and services
Interest and other credit charges
Expenses with investments in assets (equipment, buildings)
Transfers to investments
Subsidies
Other Current expenditure
Other investment expenses
Consolidation accounting adjustments
Total
July
Current transfers
Expenditure on personnel
Acquisition of current goods and services
Interest and other credit charges
Expenses with investments in assets (equipment, buildings)
Transfers to investments
Subsidies
Consolidation accounting adjustments
Other Current expenditure
Other investment expenses
Total

Expenditure already executed

Table

Month

January

Expenditure

Current transfers

Executed amount

Expenditure

Expenditure on personnel

Executed amount

Expenditure

Acquisition of current goods and services

Executed amount

Expenditure

Interest and other credit charges

Executed amount

Expenditure

Transfers to investments

Executed amount

Expenditure

Subsidies

Executed amount

Expenditure

Consolidation accounting adjustments

Executed amount

Expenditure

Expenses with investments in assets (equipment, buildings)

Executed amount

Expenditure

Other Current expenditure

Executed amount

Expenditure

Other investment expenses

Executed amount

Total

 

Executed amount

Month

February

Expenditure

Current transfers

Executed amount

Expenditure

Expenditure on personnel

Executed amount

Expenditure

Acquisition of current goods and services

Executed amount

Expenditure

Interest and other credit charges

Executed amount

Expenditure

Expenses with investments in assets (equipment, buildings)

Executed amount

Expenditure

Transfers to investments

Executed amount

Expenditure

Subsidies

Executed amount

Expenditure

Consolidation accounting adjustments

Executed amount

Expenditure

Other Current expenditure

Executed amount

Expenditure

Other investment expenses

Executed amount

Total

 

Executed amount

Month

March

Expenditure

Current transfers

Executed amount

Expenditure

Expenditure on personnel

Executed amount

Expenditure

Acquisition of current goods and services

Executed amount

Expenditure

Interest and other credit charges

Executed amount

Expenditure

Expenses with investments in assets (equipment, buildings)

Executed amount

Expenditure

Transfers to investments

Executed amount

Expenditure

Subsidies

Executed amount

Expenditure

Consolidation accounting adjustments

Executed amount

Expenditure

Other Current expenditure

Executed amount

Expenditure

Other investment expenses

Executed amount

Total

 

Executed amount

Month

May

Expenditure

Current transfers

Executed amount

Expenditure

Expenditure on personnel

Executed amount

Expenditure

Acquisition of current goods and services

Executed amount

Expenditure

Interest and other credit charges

Executed amount

Expenditure

Expenses with investments in assets (equipment, buildings)

Executed amount

Expenditure

Transfers to investments

Executed amount

Expenditure

Subsidies

Executed amount

Expenditure

Other Current expenditure

Executed amount

Expenditure

Other investment expenses

Executed amount

Expenditure

Consolidation accounting adjustments

Executed amount

Total

 

Executed amount

Month

July

Expenditure

Current transfers

Executed amount

Expenditure

Expenditure on personnel

Executed amount

Expenditure

Acquisition of current goods and services

Executed amount

Expenditure

Interest and other credit charges

Executed amount

Expenditure

Expenses with investments in assets (equipment, buildings)

Executed amount

Expenditure

Transfers to investments

Executed amount

Expenditure

Subsidies

Executed amount

Expenditure

Consolidation accounting adjustments

Executed amount

Expenditure

Other Current expenditure

Executed amount

Expenditure

Other investment expenses

Executed amount

Total

 

Executed amount

Source DGO
31.07.2024

Revenue raised

Chart
Source DGO
31.07.2024

Revenue raised

Table
Month Revenue Raised value
January
Income taxes (IRS, IRC, IMI...)
Indirect taxes
Current transfers
Contributions to Social Security, CGA e ADSE
Fees, fines and other penalties
Acquisition of current goods and services
Transfers to investments
Recovery of overpayments from previous years
Other revenue
Consolidation accounting adjustments
Money to be transferred to the European Union
Property income (interest, dividends, rent)
Sale of state assets
State compensation and other revenue
Total
February
Indirect taxes
Income taxes (IRS, IRC, IMI...)
Current transfers
Contributions to Social Security, CGA e ADSE
Fees, fines and other penalties
Acquisition of current goods and services
Transfers to investments
Recovery of overpayments from previous years
Other revenue
Money to be transferred to the European Union
Property income (interest, dividends, rent)
Consolidation accounting adjustments
Sale of state assets
State compensation and other revenue
Total
March
Indirect taxes
Income taxes (IRS, IRC, IMI...)
Current transfers
Contributions to Social Security, CGA e ADSE
Fees, fines and other penalties
Acquisition of current goods and services
Transfers to investments
Recovery of overpayments from previous years
Other revenue
Consolidation accounting adjustments
Money to be transferred to the European Union
Property income (interest, dividends, rent)
Sale of state assets
State compensation and other revenue
Total
May
Indirect taxes
Income taxes (IRS, IRC, IMI...)
Current transfers
Contributions to Social Security, CGA e ADSE
Fees, fines and other penalties
Acquisition of current goods and services
Transfers to investments
Other revenue
Recovery of overpayments from previous years
Consolidation accounting adjustments
Money to be transferred to the European Union
Property income (interest, dividends, rent)
Sale of state assets
State compensation and other revenue
Total
July
Indirect taxes
Income taxes (IRS, IRC, IMI...)
Contributions to Social Security, CGA e ADSE
Current transfers
Acquisition of current goods and services
Fees, fines and other penalties
Transfers to investments
Recovery of overpayments from previous years
Property income (interest, dividends, rent)
Other revenue
Money to be transferred to the European Union
Consolidation accounting adjustments
State compensation and other revenue
Sale of state assets
Total

Revenue raised

Table

Month

January

Revenue

Income taxes (IRS, IRC, IMI...)

Raised value

Revenue

Indirect taxes

Raised value

Revenue

Current transfers

Raised value

Revenue

Contributions to Social Security, CGA e ADSE

Raised value

Revenue

Fees, fines and other penalties

Raised value

Revenue

Acquisition of current goods and services

Raised value

Revenue

Transfers to investments

Raised value

Revenue

Recovery of overpayments from previous years

Raised value

Revenue

Other revenue

Raised value

Revenue

Consolidation accounting adjustments

Raised value

Revenue

Money to be transferred to the European Union

Raised value

Revenue

Property income (interest, dividends, rent)

Raised value

Revenue

Sale of state assets

Raised value

Revenue

State compensation and other revenue

Raised value

Total

 

Executed amount

Month

February

Revenue

Indirect taxes

Raised value

Revenue

Income taxes (IRS, IRC, IMI...)

Raised value

Revenue

Current transfers

Raised value

Revenue

Contributions to Social Security, CGA e ADSE

Raised value

Revenue

Fees, fines and other penalties

Raised value

Revenue

Acquisition of current goods and services

Raised value

Revenue

Transfers to investments

Raised value

Revenue

Recovery of overpayments from previous years

Raised value

Revenue

Other revenue

Raised value

Revenue

Money to be transferred to the European Union

Raised value

Revenue

Property income (interest, dividends, rent)

Raised value

Revenue

Consolidation accounting adjustments

Raised value

Revenue

Sale of state assets

Raised value

Revenue

State compensation and other revenue

Raised value

Total

 

Executed amount

Month

March

Revenue

Indirect taxes

Raised value

Revenue

Income taxes (IRS, IRC, IMI...)

Raised value

Revenue

Current transfers

Raised value

Revenue

Contributions to Social Security, CGA e ADSE

Raised value

Revenue

Fees, fines and other penalties

Raised value

Revenue

Acquisition of current goods and services

Raised value

Revenue

Transfers to investments

Raised value

Revenue

Recovery of overpayments from previous years

Raised value

Revenue

Other revenue

Raised value

Revenue

Consolidation accounting adjustments

Raised value

Revenue

Money to be transferred to the European Union

Raised value

Revenue

Property income (interest, dividends, rent)

Raised value

Revenue

Sale of state assets

Raised value

Revenue

State compensation and other revenue

Raised value

Total

 

Executed amount

Month

May

Revenue

Indirect taxes

Raised value

Revenue

Income taxes (IRS, IRC, IMI...)

Raised value

Revenue

Current transfers

Raised value

Revenue

Contributions to Social Security, CGA e ADSE

Raised value

Revenue

Fees, fines and other penalties

Raised value

Revenue

Acquisition of current goods and services

Raised value

Revenue

Transfers to investments

Raised value

Revenue

Other revenue

Raised value

Revenue

Recovery of overpayments from previous years

Raised value

Revenue

Consolidation accounting adjustments

Raised value

Revenue

Money to be transferred to the European Union

Raised value

Revenue

Property income (interest, dividends, rent)

Raised value

Revenue

Sale of state assets

Raised value

Revenue

State compensation and other revenue

Raised value

Total

 

Executed amount

Month

July

Revenue

Indirect taxes

Raised value

Revenue

Income taxes (IRS, IRC, IMI...)

Raised value

Revenue

Contributions to Social Security, CGA e ADSE

Raised value

Revenue

Current transfers

Raised value

Revenue

Acquisition of current goods and services

Raised value

Revenue

Fees, fines and other penalties

Raised value

Revenue

Transfers to investments

Raised value

Revenue

Recovery of overpayments from previous years

Raised value

Revenue

Property income (interest, dividends, rent)

Raised value

Revenue

Other revenue

Raised value

Revenue

Money to be transferred to the European Union

Raised value

Revenue

Consolidation accounting adjustments

Raised value

Revenue

State compensation and other revenue

Raised value

Revenue

Sale of state assets

Raised value

Total

 

Executed amount

Source DGO
31.07.2024

Functional characterisation of expenditure

The functional characterisation of expenditure is one of several possible categories when interpreting the State Budget's expenditure forecast. It is essentially a description of thematic areas (functions), allowing for a more across-the-board analysis of state spending, regardless of the ministries involved.

This approach to characterising expenditure allows for an integrated and evolving view over the years, as well as comparisons between the different member states of the European Union and others.

Expenditure amount by function

Chart
Source DGO
31.07.2024

Expenditure amount by function

Table
Month Function Executed amount
January
Serviços gerais das Administrações Públicas
Social protection
Health
Education
Security and public order
Economic affairs
Defense
Consolidation accounting adjustments
Sport, recreation, culture and religion
Environmental protection
Housing and collective infrastructure
Total
February
Serviços gerais das Administrações Públicas
Health
Social protection
Education
Economic affairs
Security and public order
Defense
Sport, recreation, culture and religion
Consolidation accounting adjustments
Environmental protection
Housing and collective infrastructure
Total
March
Serviços gerais das Administrações Públicas
Health
Social protection
Education
Economic affairs
Security and public order
Environmental protection
Defense
Sport, recreation, culture and religion
Housing and collective infrastructure
Consolidation accounting adjustments
Total
May
Serviços gerais das Administrações Públicas
Health
Social protection
Education
Economic affairs
Security and public order
Environmental protection
Defense
Sport, recreation, culture and religion
Housing and collective infrastructure
Consolidation accounting adjustments
Total
July
Serviços gerais das Administrações Públicas
Health
Social protection
Education
Economic affairs
Security and public order
Defense
Environmental protection
Housing and collective infrastructure
Sport, recreation, culture and religion
Consolidation accounting adjustments
Total

Expenditure amount by function

Table

Month

January

Function

Serviços gerais das Administrações Públicas

Executed amount

Function

Social protection

Executed amount

Function

Health

Executed amount

Function

Education

Executed amount

Function

Security and public order

Executed amount

Function

Economic affairs

Executed amount

Function

Defense

Executed amount

Function

Consolidation accounting adjustments

Executed amount

Function

Sport, recreation, culture and religion

Executed amount

Function

Environmental protection

Executed amount

Function

Housing and collective infrastructure

Executed amount

Total

 

Executed amount

Month

February

Function

Serviços gerais das Administrações Públicas

Executed amount

Function

Health

Executed amount

Function

Social protection

Executed amount

Function

Education

Executed amount

Function

Economic affairs

Executed amount

Function

Security and public order

Executed amount

Function

Defense

Executed amount

Function

Sport, recreation, culture and religion

Executed amount

Function

Consolidation accounting adjustments

Executed amount

Function

Environmental protection

Executed amount

Function

Housing and collective infrastructure

Executed amount

Total

 

Executed amount

Month

March

Function

Serviços gerais das Administrações Públicas

Executed amount

Function

Health

Executed amount

Function

Social protection

Executed amount

Function

Education

Executed amount

Function

Economic affairs

Executed amount

Function

Security and public order

Executed amount

Function

Environmental protection

Executed amount

Function

Defense

Executed amount

Function

Sport, recreation, culture and religion

Executed amount

Function

Housing and collective infrastructure

Executed amount

Function

Consolidation accounting adjustments

Executed amount

Total

 

Executed amount

Month

May

Function

Serviços gerais das Administrações Públicas

Executed amount

Function

Health

Executed amount

Function

Social protection

Executed amount

Function

Education

Executed amount

Function

Economic affairs

Executed amount

Function

Security and public order

Executed amount

Function

Environmental protection

Executed amount

Function

Defense

Executed amount

Function

Sport, recreation, culture and religion

Executed amount

Function

Housing and collective infrastructure

Executed amount

Function

Consolidation accounting adjustments

Executed amount

Total

 

Executed amount

Month

July

Function

Serviços gerais das Administrações Públicas

Executed amount

Function

Health

Executed amount

Function

Social protection

Executed amount

Function

Education

Executed amount

Function

Economic affairs

Executed amount

Function

Security and public order

Executed amount

Function

Defense

Executed amount

Function

Environmental protection

Executed amount

Function

Housing and collective infrastructure

Executed amount

Function

Sport, recreation, culture and religion

Executed amount

Function

Consolidation accounting adjustments

Executed amount

Total

 

Executed amount

Source DGO
31.07.2024