Population scope

The statisticsConsolidated Annual Accounts of Corporate TaxIt is a census operation whose population framework is made up of two types of entities: those that file an individual return and do not belong to any consolidated tax group (form 200) in the Common Tax Regime Territory and the groups of companies that, complying with the definition of consolidated tax group included in article 58 of the LIS, choose to apply this tax regime and file a return (form 220) in the Common Tax Regime Territory. It is, therefore, a population defined by two conditions: One of a subjective nature, which refers to the obligation to file a Corporate Tax return, whether as an individual company or as a group, and another of a geographical nature, which refers to the jurisdiction that is competent in relation to Corporate Tax being the State: either as exclusive taxation in the Common Tax Regime Territory or as taxation shared with several administrations (in relative turnover): Basque Country and/or Navarre, according to the rules for the attribution of powers provided for in the regulations in force in the respective Agreement or Concert. In this regard, it should be noted that all types of entities with their own legal personality are subject to the tax, with the exception of civil companies that do not have a commercial purpose and other entities lacking their own legal personality.

For the purpose of compiling these statistics, companies that, due to their special characteristics, are taxed at rate 0 based on their taxable base (Pension funds, UTES and SOCIMIS) or whose tax rate is 1% (Collective Investment Institutions and SICAVs) are excluded. The sole objective is to ensure that their special characteristics do not affect the accumulated data or the calculation of the effective rates for the different companies.