Content of the publication

The publication is composed of this Methodology and the Statistical Tables.

The Methodology provides the population and territorial scope of the exploitation, defines the variables that are the object of exploitation and presents the classification variables used.

Regarding the Statistical Tables, the information is presented in four blocks: block I "Distribution of assets" the II "Statistics by games", the III "Tax Summary by Autonomous Communities", the IV "Evolutionary tables" and finally the V "Total Equity Tranches".

Block I, "Distribution of assets", contains a set of tables referring to the structure of the assets, broken down in turn into each of the components. At the first level of breakdown, 6 types of assets and rights susceptible to economic valuation are distinguished, at the second level there are 18 disaggregations; Each of the components of the second level is identified with an item or a sum of items in the declaration, the correspondence of which is presented in section 4 of this methodology. This group of tables is presented for the national total and disaggregated by sex.

In the other two blocks, the information is presented item by item and grouped into information groups established based on the structure of the declaration model itself, with differences in the information provided. In block II, the Statistics by games, a preliminary presentation is made in groups of aggregated information, from which more detailed information is obtained for each item of the declaration classified by Tax Base sections, this variable being defined in accordance with the rules of the tax itself. This block is only presented for the national total due to problems arising from the handling of statistical confidentiality.

In block III called Summary of the Tax by Autonomous CommunitiesThe information presented is at both the national and regional levels (except for the Basque Country and Navarre and the autonomous cities of Ceuta and Melilla), with information on all items, offering relevant tax information for each Autonomous Community. A summary of the tax for each of the autonomous communities is also provided from a gender perspective.

In block IV, Evolutionary tables, the information from the statistical exercise is compared with the previous one, establishing variation rates. It includes three tables, the first of which shows the geographic distribution of the declarations and the declared assets. The second presents the wealth tax variables and the average and effective tax rates; and in the third, the average amounts of the taxable base and the full amount, in the Personal Income Tax of the wealth declarants, as well as the average rates.

In block V, Total Equity Tranches, the distribution by deciles and Autonomous Communities is offered, both for the declarants and for the declared assets. A table is also included here showing the total revenue collected from the Wealth Tax and the Temporary Solidarity Tax on Large Fortunes (ITSGF).