Concept selected: Turnover


This includes the total amounts invoiced by the observation unit, during the reference period, for the sales of goods and services supplied to third parties, considering both those carried out directly by the observation unit itself, and those from temporary outsourcing.

These sales of goods or services are accounted for in net terms, that is, including the charges to the client (transport, packages, etc.), though invoiced separately, but deducting the discount on sales for early payment, returns of sales or the value of returned packages, as well as taxes on sales. This includes taxes and fees on goods or services invoiced by the unit, but excludes the VAT paid by the client.

From an administrative point of view, the General Accounting Plan (PGC) (RD 1514/2007, of 16 November) defines the Total net value of turnover, using the following accounting items: C700+C701+C702+C703+C704+C705-C706-C708-C709 with:

C700. Sales of merchandise
C701. Sales of finished products
C702. Sales of semi-finished products
C703. Sales of sub-products and waste
C704. Sales of packages and packaging
C705. Provision of services
C706. Discount on sales for early payment
C708. Returns of sales and similar transactions
C709. "Taxes" on sales

Therefore, turnover includes neither subsidies nor other operating income. It also excludes financial and extraordinary income, and other income that affects the results of the fiscal year.


National Statistics Institute surveys


Statistical operations

(enlaces al Inventario de Operaciones Estadísticas)

Concepts associated

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