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Methodology

Content of the publication

The content of the publication is composed of this Methodology, the Statistical Tables and the Annexes.

The statistical tables are structured in four independent blocks with different possibilities when it comes to displaying the available data:

  1. Evolutionary table
  2. Main Variables
  3. Adjustments to accounting results
  4. Settlement

      The consolidated data responds to the integration of two types of units:

      • Companies that pay taxes individually: No groups
      • Companies that pay taxes through consolidated groups: Groups. In this case the unit under study is the tax group.
      1. Block I. Evolutionary table
      2. Block II. Main variables
      3. Block III. Adjustments to accounting results
      4. Block IV. Settlement
      5. Statistical secrecy