Population scope

The statistics Unconsolidated Annual Accounts for Corporate Income Tax It is a census operation whose population framework is made up of the entities that submit a declaration (form 200) 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, and the other of a geographical nature, which refers to exclusive taxation in the Territory of the Common Tax Regime and in a shared taxation regime with the Basque Country and Navarre.

The information required to compile these statistics is extracted from the annual Corporate Tax returns that companies must file. In this regard, it should be noted that all types of entities with their own legal personality are subject to the tax, except for civil companies, and other entities lacking their own legal personality, including real estate or personal property collective investment funds and institutions, pension funds, venture capital funds, mortgage market regulation funds, communities holding community forests, and some others. Based on this population reference framework, some exceptions to the obligation to declare are established through exemptions in the LIS.

Mutual guarantee societies are excluded due to their small number in order to guarantee statistical confidentiality.