FAQs

What does this entail?

TheCorporate Tax StatisticsThey constitute a census study based on the annual Corporate Tax returns (form 200) corresponding to the reference fiscal year of the statistics.

The accrual fiscal year does not have to correspond to the calendar year, or even a full year, but must always coincide with the entity's fiscal year, which in no case may exceed 12 months. The tax is due on the last day of the tax period.

What information can be found in this publication?

Detailed information is provided on the main items contained in the declaration form, broken down by income brackets and by four types of companies: non-financial corporations, insurance companies, credit institutions and collective investment institutions.

The items shown are the items from the Annual Accounts (Balance Sheet and Profit and Loss Account) and the Corporate Tax settlement.

What does it contribute to the analysis of the Spanish social fabric?

Its greatest strength is the high level of economic information provided by its financial statements, which enables an understanding of the Spanish economic reality. Its ultimate goal is to enhance knowledge of the Spanish corporate structure.

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.

Who are the subjects analyzed in this publication?

This includes the total number of taxpayers who file their tax return and pay taxes, either exclusively or based on their turnover relative to the State.

Subject to the tax is determined by residing in Spanish territory and having its own legal personality, except for civil companies. In addition, some entities lacking legal personality, such as temporary business associations, communities holding communal forests, and funds, are subject to this tax.

Entities that carry out operations solely in the territories of the Basque Country and Navarre are excluded, as are those that, having their domicile in a common territory, carry out operations in both territories (common and regional) during the tax period and whose volume of operations in the immediately preceding fiscal year did not exceed 10,000,000 euros, and those that, having their tax domicile in a regional territory, whose volume of operations in the immediately preceding fiscal year exceeds 10,000,000 euros and the operations carried out in the common territory are less than 75% of their volume of operations.

Are the data from the publications comparable?

All data appearing in the publicationsNon-consolidated annual accounts for Corporate Income Tax and the publication of consolidated annual accountsThey are comparable, although it should be noted that the second eliminates companies with a tax rate of 1% or 0%.