Statistics of Personal Income Tax declarers with disability by municipalities

The Statistics of personal income tax filers by municipalities (EDM) is presented, offering a comprehensive perspective (both taxable and exempt income) of the gross personal income (before reductions, minimums and deductible expenses) of the filing persons; as well as an estimate of the available income , deducting from the gross income the net amount resulting from the tax and social contributions and passive rights payable by the worker stated in his/her declaration.

The information sources used in the EDM are the annual IRPF declaration form 100 and the annual summary 190 of withholdings and payments on account for exempt income. The statistics break down the different components of gross personal income (work, movable capital, real estate capital, income from economic activities, other income, net capital gains and exempt income) and also present the amounts of the main grouped items of the items in the declaration, both at the national and Autonomous Community level and (and this is the novelty) by province or municipality with more than 1,000 inhabitants. In addition, it allows results to be obtained grouping all the municipalities of common fiscal territory, of an Autonomous Community or a province according to the size of their population (based on the official details of the Population Census of the National Statistical Institute).

It must be emphasised that the information declared in the Personal Income Tax return refers to the sum total of incomes received in the year of accrual for all the members comprising the family unit. Therefore, the average income per return cannot be interpreted as an individual income or as an income per household or family in the strict sense, since it will depend on the type of return chosen (individual or joint). However, the statistics include as additional information the total number of taxpayers (one in individual and joint single-parent, two in joint married) to approximate the total number of adult taxpayers.

Next release: October 2025 (2023 data)