Consolidated annual corporate tax accounts
Statistic "Consolidated annual corporate tax accounts" contains the consolidated information of individual companies not integrated into groups that declare in form 200 and consolidated groups that do so in model 220 . This information, complementary to that provided in the statistics of the annual accounts in the corporate tax, provides the consolidated liquid quota for the corporate tax with an accrual criterion.
It is well known that the corporate tax contains a consolidation tax regime that allows companies to declare and pay taxes in a consolidated manner. This 220 model, which is essential to know the collection, has so far remained in the background compared to the figures published by the Tax Agency, which has sparked a controversial debate about the taxation of companies and the effective rates.
Consequently, the objective of this publication is to expand the information referring to the consolidated groups, disaggregating the information already published for the total number of companies for the groups of non-financial entities, credit institutions and insurance companies, combining the data declared by the individual companies. and by the consolidated groups, with details of the main declared figures and the effective rates by turnover and by number of workers so that the total data by type of entity corresponds to the actual taxation of the entities subject to the tax. corporate in Spain.
In addition, companies that, due to their special characteristics, are taxed at type 0 for their tax base (pension funds, UTES and SOCIMIS) or whose tax rate is 1% (collective investment institutions and SICAVs), are eliminated, with the sole objective that its special characteristics do not disturb the calculation of effective rates.
Next release: October 2024 (2022 data)