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Methodology

Block II. Main variables

The section ofMain variablesIt contains tables in which you can see, in addition to the number of entities, some of the most important items, such as: Companies with positive net worth, tangible fixed assets[1], Turnover, Profit, Accounting Result, Positive Taxable Base, Total Taxable Income, Positive Net Taxable Income, and the effective rates, calculated either as a percentage of the net taxable income divided by the positive taxable income, or as a percentage of the net taxable income divided by the profit, for different categories:

  • Main variables by Type (includes sector classification)
    • Main variables by type and by sign of the accounting result
    • Main variables by type and by sign of the tax base
  • Main variables by Turnover
    • Main variables by Turnover and by accounting result sign
    • Main variables by Turnover and by sign of the tax base
  • Main variables by company size
    • Main variables by company size and by accounting result sign
    • Main variables by company size and by tax base sign
  • Main variables by Autonomous Community
    • Main variables by Autonomous Community and by accounting result sign
    • Main variables by Autonomous Community and by sign of the tax base
  • Consolidated Data Deductions Chapter IV Title VI LIS (applied)
    • Table with the main items of Deductions applied in Chapter IV, Title VI of the LIS, broken down for the Consolidated Total, for companies that declare according to form 220 of consolidated groups (Groups) and for those that do so using form 200 and do not belong to any group (Non-Groups).

Differentiation of the variable Profit and Net Accounting Result.

It is defined Benefit as the positive accounting result in companies not integrated into groups, and in the case of groups it will be the sum of the positive accounting results of those companies belonging to the group with profit (i.e., they are not offset by the losses of other companies in the same group).

He Accounting Result, is the result regardless of its sign. In the case of groups, it will be the sum of the results (model 200: box:00500), whether profits or losses, of all the companies belonging to the group, and, therefore, is the one that corresponds to the group as a whole.

The classification by sign It is carried out by the sign of the Accounting Result of the units being analyzed in the statistics: no groups and groups.

The information is available for the National Total, by declaration model (Group or Non-Group), by the sign of the Accounting Result and by the sign of the Tax Base.

Numerical information is accompanied by representative graphics.