What does it mean?

Indirect Tax
Indirect taxes are the ones that are applied to consumption, either generally (such as VAT) or to specific products such as tobacco or alcohol.
IRPF – Income Tax
IRPF (Personal Income Tax) is personal tax paid by individuals resident in Spain (that is, not by companies) according to their total income during the year. It is a progressive tax: the higher the income, the larger the percentage to be paid.
Valued Added Tax (VAT) is a tax on consumption (indirect tax), applied to most professional and commercial transactions. It is a tax only paid by the end consumer, and is neutral for companies and professionals. Three different rates are applied according to the type of product or service: general (21%), reduced (10%) or super-reduced (4%).
The budget liquidation consists of checking during the years, and a posteriori, how much money has been really collected and spent in each of the sections of the budget, compared to the initial forecasts.
The budget of a public authority is its forecast revenue and expenditure for the following year. We can analyse each outlay or cost using three different and independent classifications: functional ("why is the money being spent? what is the purpose? health or education?"), economic ("how is it spent? how much is on salaries and how much are costs such as rent") and organic ("which body or department is responsible?").
Real v. nominal
The "nominal" monetary magnitudes are those observed at each moment in time, without adjustments. The so-called "real" magnitudes are those that have been adjusted to neutralise the effect of inflation over time and enable a comparison of the relative prices at two different moments in time.