Skip to main content

Statistics on Personal Income Tax declarants

The State Tax Administration Agency presents the publication STATISTICS OF PERSONAL INCOME TAX REPRESENTATIVES , based on the Personal Income Tax returns corresponding to the reference fiscal year of the statistics. This publication comprises detailed information of the main items contained in the D-100 return form sorted under different perspectives. In 2018, as a new feature, information on Gross Income and its components has been incorporated, as well as economic data by IRPF declarant.

Personal Income Tax is a direct tax that taxes individual or family income, hence the main classification in statistics is the type of taxation, which can be individual or joint.

On the other hand, the importance that this information has for the Autonomous Communities in constituting this tax one of the main autonomous financing sources, the general statistics is repeated for each and every Autonomous Community, and for the cities of Ceuta and Melilla, preserving the statistical secret in all the cases. It is at this level of classification where the autonomous community deductions can be consulted, deductions that the communities and cities with statute of autonomy have implanted in the use of the normative competencies conferred to them. 

 

Next publications:

  • July 2025 (2023 data)