Geographical scope

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 (TRFC), which excludes the aforementioned tax regimes and includes the autonomous cities of Ceuta and Melilla. Non-residents are included in the total, although this group of declarations, as they are not located in any province or municipality, is shown in the tables at a level comparable to that of the Autonomous Community.