Objective of the publication

The essential objective of these statistics is to meet the ongoing demand from citizens, associations, and researchers for all types of economic and tax information at a territorial level that is more accessible to citizens. Currently, a multitude of data is requested at the municipal level, and even in large municipalities, information is required at the sub-municipal level. These statistics pave the way for meeting these demands. While they do not provide detailed information on the municipal level, they present the main information on personal income tax, grouped at the municipal level, individually for municipalities with more than 1,000 inhabitants and in aggregate form for the rest.

Given the difficulty of preserving the confidentiality of taxpayer data, a selection of the most general economic and tax variables from the declaration form has been made. Furthermore, municipal information is presented aggregated by province and Autonomous Community for all municipalities with fewer than 1,000 inhabitants.

To correctly interpret the tables provided here, it should not be forgotten that this information is derived from Personal Income Tax returns and that, for tax purposes, these constitute a file that sometimes aggregates the income of different individuals within a family unit. It is neither individual nor family income, as both are presented in the tax returns depending on the type of taxation. However, on this occasion, information on the number of declaration holders has been added as additional data for each record. Consequently, the income tax payer will be one individual in single-parent and joint returns, and two in married couples' joint returns.