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Methodology

Block I: Statistics by territories

It is made up of three types of tables. The first, Gross income and disposable income, constitutes the special novelty of this statistic because it provides information on the aggregate income before taxes (Gross Income) of the declarants without tax reductions including exempt income, which gives this variable a timeless character and is independent of the tax regulations that apply in each of the fiscal years. Disposable income is gross income after taxes, broadly defined as including social security contributions from self-employment and the tax resulting from tax returns. The information is presented in two different formats: A summary of the main variables with details by Autonomous Community and Province, and the complete table of variables with the option to also select the Autonomous Community and province. The other two types of tables, Economic and tax data of the tax and Family situation They integrate municipal-level information with the Personal Income Tax Statistics published annually by the AEAT (Tax Agency), supported by the Personal Income Tax return database. To this end, the most relevant economic and tax figures for the different sizes of municipalities in the TRFC are presented. The three types described present tables disaggregated by population size and allow querying data at the National Total, Autonomous Community and Provincial levels.