Classification variables
The tabulation is presented according to six main classification criteria or variables, from different tax sources:
- Settlement model
- Type of entity
- Turnover
- Sectoral grouping
- Company size
- Autonomous community
The main tax contribution is only made to companies with a positive tax base. In this classification, the sign of the variable tax base in the groups is determined by the value obtained after aggregating the individual tax bases, which is the starting point for settlement in the special regime for consolidated groups.
In the statistics, the variables presented in the Adjustments to the accounting result and the Settlement are the original ones declared by the taxpayers.