Introduction

The statistics Non-consolidated annual accounts for corporate income tax unifies the information that until 2017 was published in the statistics of 'Annual accounts for corporate income tax' and the 'Statistics by Corporate Tax Items'. It is based on the Corporate Tax returns submitted for the reference fiscal year of the statistics, by entities with tax domicile in the Common Tax Regime Territory

The Corporation Tax is a tax of direct character and personal nature that taxes the income of the societies and other legal organisations. It is of a direct nature because it taxes income (profit) as a direct manifestation of the economic capacity of the taxpayer, and it is of a personal nature because it takes into account certain particular circumstances of each taxpayer, among which we can mention the type of tax regime, the size of the entity for the purposes of applying the regime for small entities, etc., aspects that directly intervene in determining the amount of the tax burden that is required to be paid, with multiple special regimes coexisting in this model.

With a high tax revenue importance, its collection ranks behind Personal Income Tax and VAT in the state's non-financial revenue. However, its best quality is the high level of economic information provided by its financial statements, which makes it possible to understand the Spanish economic reality:

• Annual corporate tax returns are the most informative accounting document submitted by companies to the tax authorities, as they cover the assets and liabilities structure, the formation of ordinary income, and atypical income.
• Entities subject to the tax constitute the most important economic group, as they account for approximately 90% of sales and employ the vast majority of employees.