Introduction

The "Statistics on Personal Income Tax filers by municipality" It is obtained from the statistical exploitation of administrative records, in this case, from Form 100 of the personal income tax return, supplemented with information from Form 190 to obtain the exempt income of tax filers.

The Transparency Law establishes active publicity as the framework for action by public administrations. One of the functions that fulfill this requirement is the preparation and provision to citizens of the information most frequently requested by them or by other public administrations. One of the aspects that generates the most interest and generates the greatest number of requests is precisely the knowledge of income at the municipal level. For this reason, the initiative has been taken to create a product that satisfies most of these requests and allows for greater awareness of tax information related to the tax with the greatest collection potential: Personal Income Tax. Consequently, this publication presents the results of the most relevant tax items at a territorial level closest to citizens, namely the municipal level. By classifying municipalities by size using official population data provided by the National Statistics Institute for the Common Tax Regime Territory (TRFC), the most important characteristics of taxpayer profiles can be inferred, based on the size of their municipality of residence and their geographic location. Each municipality is constructed with the population whose tax domicile is located within its territorial area in the year in which the personal income tax to which the data refers is accrued.