Geographical scope

The tax return is assigned to the regional governments based on the taxpayer's habitual residence, which is the same as that for personal income tax ( Personal Income Tax ). The tax income corresponding to non-resident subjects (real obligation) is excluded from this transfer.

The existence of the Basque Country and Navarre tax regimes limits the geographic scope of these statistics to the so-called Common Tax Regime Territory, which excludes the aforementioned tax regime territories.