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Methodology

Block I: General data

Evolutionary Tables

Business demographics

Main Variables

Evolutionary Tables: contains data from the last five years and the most representative values. Includes three tables:

  • Number of companies, accounting result and tax base
  • Evolution of accounting results by type
  • Settlement

Business Demographics: It contains three general tables that give an overview of the total number of entities classified by different criteria and broken down by income brackets:

  • Tax regime derived from the characteristics of the declaration,
  • Economic situation of the reporting entity established from the study of specific items in the declaration
  • Type of legal personality differentiated by the initial letter of the Tax Identification Number (NIF)

Main variables: It contains tables in which you can see, in addition to the number of companies, some of the most important items, such as: Material immobilizations[1], he Accounting Result, the Tax Base, the Full Fee and the increases and decreases to the Accounting Result for different categories.

The information is available for the national total and disaggregating it by type of company (credit institutions, insurers, collective investment institutions and non-financial companies, the latter divided into exempt, transparent, cooperative, large companies and small companies), by sectors or by turnover and within each of these classifications, the data can be observed by selecting an Autonomous Community and the accounting result or tax base sign.

Tables for the national total and for the autonomous communities, the provinces or by company size (without employees, micro, small, medium and large enterprises) and within each of these classifications you can see the data by selecting a sector and for the sign of the accounting result either of the tax base.

In addition, a set of tables is presented under the heading "Taxation of the Non-Group State by Taxable Base" which provides the following information: Number of companies, withholdings, tax payments and refunds for the fiscal year, installment payments, positive and negative differential tax, and increases and decreases, classified by type of company, and non-financial companies by sector of activity. In addition, the data can be disaggregated by positive or negative tax base.

In some of the tables, numerical information is accompanied by representative graphs and maps.

The following sections contain detailed information on some of the different groups characterized by presenting differentiated annual accounts models:

  • Non-financial corporations
  • Credit
  • Insurance companies
  • Collective investment

[1] Since 2020, for Non-Financial Corporations, tangible fixed assets include tangible fixed assets (Item 00111) and real estate investments (Item 00115).