Objectives of the publication

The publication's objective is to provide a detailed picture of corporate tax settlements through information on the results of reporting entities, classified by type of business group, sector, or company size based on average number of employees or turnover, among other characteristics.

The Corporate Income Tax system includes several tax regimes: the general tax regime and the special tax regimes regulated in Title VII of the LIS. Among the latter, the tax consolidation regime stands out due to the importance of the companies that benefit from it. This regime allows companies to pay the tax on a consolidated basis. Companies belonging to groups are required to file Form 200 like other companies, but the tax payable is determined by filing Form 220, which consolidates the tax bases of the group's member companies and calculates the tax. A complete picture of the tax is not achieved without taking into account this particularity of the groups.

This special regime allows the group as a whole to be considered as a taxpayer for the tax, and for this purpose, the corresponding consolidation adjustments and settlement rules applicable to the aggregated data, which constitute its specific content, are established.

This aspect is indirectly included in the Corporate Tax statistics traditionally published by the AEAT. The Statistics on Unconsolidated Annual Accounts for Corporate Income Tax have combined the Statistics by heading for Corporate Income Tax and the Annual Accounts for Corporate Income Tax. They contain the main boxes of the individual declaration form (form 200) for companies, presenting the details by turnover bracket of items with economic (Balance Sheet, P&L Account) and tax (RC adjustment, settlement) content. However, these tax items do not include the implications of consolidation for business groups (they are "potential" or "theoretical" revenue figures in the absence of tax consolidation, with particular significance in the high distribution brackets where large consolidated groups are located). In the section of the Unconsolidated Annual Accounts for Corporate Income Tax, the different items are broken down according to a characteristic of each company, such as whether or not it belongs to a tax group. These statistics also include some evolutionary tables. However, the total tax actually paid by corporations is not included in these statistics in an aggregated and differentiated manner, and therefore, there is no detailed analysis of the overall collection data associated with corporate tax. This is the objective of this publication.

To meet this objective, it can be briefly stated that information from Form 200 is used for individual companies not integrated into groups, and from Form 220 for companies consolidated as a tax group, a new unit of analysis in this publication. This information is presented for all companies, non-financial entities, credit institutions, and insurance companies, detailing the main figures reported and the effective rates by turnover and number of employees. As noted, both the total and the data by entity type correspond to the actual taxation of companies.

Consequently, the objective of this publication is to expand the information currently available through published Corporate Income Tax statistics by combining it with information reported through Form 220. Generally speaking, the necessary data is extracted from Form 200 for individual companies not integrated into groups, and from Form 220 for companies consolidated as a consolidated tax group. Likewise, companies with tax rates of 1% or 0% are excluded from this publication, which is why the figures are slightly different from the data presented in the Statistics on Unconsolidated Annual Accounts for Corporate Income Tax.