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Sales and employment in hospitality

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Sales and employment in hospitality

Agencia Tributaria

The Statistics of Sales, Employment and Salaries in Large Companies and SMEs (VESGEP) offers aggregated information from the VAT and Withholding returns for work income of those considered large companies for tax purposes and of SMEs with the form of a public limited company and of limited liability.

The data represents large companies and SMEs that are required to file quarterly VAT returns. These companies represent approximately 80% of total sales and 97.5% of exports in the sector.

Latest data: 3rd Quarter 2025 | Frecuency: Quarterly update | Last update: November 2025

INFORMATION

The data cover the regions under the standard tax system, excluding Navarre, the Basque Country, the Canary Islands, Ceuta and Melilla, due to their own tax specificities (such as differences in VAT statements).

Definitions

  • Sales:

    Includes total sales, domestic sales and exports, presented as original, seasonally adjusted and inflation-adjusted values.

  • Employment:

    Number of salary earners, work performance and average gross salary.

  • Gross Operating Income (Rendimiento):

    Profits before taxes and interest, calculated using the data of the Observatory of Business Margins.

  • Data type:

    The data can be: 'Original' or 'Seasonal adjusted' (deflated values with a seasonal and calendar correction)

More information:

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