revenue

Types of revenue

 Revenue is divided into Current Revenue and Capital Revenue:

  • current revenue
    are the ordinary ones, they are used to finance current expenses and mortgage repayment installments and, if they exceed these expenditure items, they constitute the administrative surplus, which can be used to finance part of the investments
  • Capital Revenue
    they are "extraordinary" and partly non-repetitive revenues, intended to finance investment expenses, subject to some legal exceptions which concern, for example, the possibility of financing current expenses with the proceeds from Building Concessions.

Return to summary >>

They are divided into: 
Title 1 - Current revenue of a tax, contributory and equalization nature
• Type 101: Taxes, duties and similar proceeds
• Type 102: Taxes intended for healthcare financing (only for the Regions)
• Type 103: Taxes devolved and regulated to special autonomies (only for the Regions)
• Type 104: Tax sharing
• Type 301: Equalization funds from Central Administrations
• Type 302: Equalization funds from the Region or autonomous Province (only for local authorities)
Title 2 - Revenue from current transfers
• Type 101: Current transfers from public administrations
• Type 102: Current transfers from families
• Type 103: Current transfers from companies
• Type 104: Current transfers from Private Social Institutions
• Type 105: Current transfers from the European Union and the Rest of the World
Title 3 - Non-tax revenue
• Type 100: Sale of goods and services and income deriving from the management of the goods
• Type 200: Proceeds deriving from the control and repression of irregularities and crimes
• Type 300: Interest income
• Type 400: Other income from capital income
• Type 500: Refunds and other current income

They represent the revenue intended for the financing of investments or public works, including extraordinary maintenance of municipal assets such as roads, municipal buildings, transport and road infrastructures, etc.

They consist of: 

  • debt collections
  • disposals of assets owned by the organization (real estate)
  • sale of shares in municipally owned companies
  • proceeds from Building Concessions: the so-called urbanization charges
  • capital transfers from other public sector bodies and private entities
  • use of loans: taking out mortgages and other forms of financing.

Title 4 – Capital revenue

  • Type 100: Capital taxes
  • Type 200: Contributions to investments
  • Type 300: Other capital transfers
  • Type 400: Revenue from the sale of tangible and intangible assets
  • Type 500: Other capital receipts

 Title 5 – Revenue from reduction of financial assets

  • Type 100: Disposal of financial assets
  • Type 200: Short-term debt collection
  • Type 300: Medium-long term debt collection
  • Type 400: Other income due to reduction of financial assets

 Title 6 - Taking out loans 

  • Type 100: Issue of bonds
  • Type 200: Taking out short-term loans
  • Type 300: Taking out mortgages and other medium-long term financing
  • Type 400: Other forms of debt

Title 7 – Advances from the treasurer/cashier institution

  • Type 100: Advances from the treasurer/cashier institution

Updated: 11/05/2023