FAQs

Why this statistic?

These statistics are created to fulfill the purposes of the Transparency Law and to actively publicize information contained in tax returns that arouse public interest. It provides frequently requested information, such as knowledge of income at the municipal level and substantially expands knowledge of tax information on the tax with the greatest collection capacity, the Personal Income Tax.

How is the concept of municipality incorporated?

The information is obtained from the municipality code and population data from official data provided by the National Statistics Institute. Only municipalities related to the Common Tax Regime (TRFC) territory are included. Municipalities are classified by population group, which allows for the most important characteristics of taxpayer profiles to be distinguished, based on the size of their municipality of residence and their geographic location. Each municipality is comprised of 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.

What new features does it bring?

The most notable new feature is the inclusion of municipal details in the territorial scope of the data. But, in addition, a very special new feature is the incorporation of an approximation to the gross income and disposable income of Personal Income Tax filers. Gross income and disposable income are intended to be an approximation of the economic concepts behind these terms: Gross Income It is the information on the aggregate income before taxes of the declarants, without tax reductions and including exempt income, to configure a timeless concept independent of the tax regulations that apply in each of the fiscal years; Disposable Income It is the gross income after taxes, considering these in a broad sense by integrating the part of social contributions from employed work and the quota resulting from the declaration.

Does objectively estimated business performance approximate profit in gross income and net disposable income?

In the objective estimation modality by modules, a business profit allocation is made based on certain objective variables that define the modules established for each activity and that maintain a high correlation with its underlying net performance. That is, these indirect indicators are selected and valued to adequately reproduce the income attributable to each economic activity, and their objective is not to introduce tax benefits but rather to reduce the cost of tax compliance.

Why are net capital gains included in the gross and disposable income statistics?

The European System of Accounts (ESA) establishes that income includes interest, dividends, rent, and capital gains. Although the justification for integrating only positive gains could be defended, it has been decided to consider gains in net terms (of capital losses) because both situations tend to coexist simultaneously and this inseparable nature requires symmetrical treatment. Furthermore, this is the treatment generally accepted in other income estimation statistics.

What is the group that is the object of statistical analysis?

The population framework consists of all taxpayers required to file Personal Income Tax in accordance with the provisions of Article 96 of Law 35/2006, of November 28, on Personal Income Tax and other Tax Regulations, and Article 61 of the Tax Regulations, approved by Royal Decree 439/2007, of March 30, with the limits and conditions established in said articles. Furthermore, all those who are not required to declare but have done so are included in the population.

What relationship does this statistic have with the annual Personal Income Tax statistics?

The tables presented as Economic and tax data of the tax and Family situation They are prepared based on the same specifications as the annual statistics, although the classification criteria for those statistics are modified by others based on the territory of the tax domicile of the declarants. The territorial classification criteria for the first block of information presented in the statistics are the Autonomous Community, the province, and the population size according to official population figures.

What is the denominator to obtain the Average Gross Income and the Average Disposable Income?

The denominator for obtaining the Average Gross Income and the Average Disposable Income is the number of declarations, although the statistics provide information relative to the number of declaration holders.

What is the denominator of the averages of the economic and tax data?

As with the annual Personal Income Tax statistics, the average for each item shown refers to the number of returns that contain information on the item(s) in question.

How are the Average Gross Income and the Average Disposable Income calculated in the tables of "Details of municipalities with more than 1,000 inhabitants" when considering a territorial area made up of municipalities of different sizes?

In the tables "Details of municipalities with more than 1,000 inhabitants," the information provided for each municipality can also be consulted for each province, Autonomous Community, and the national total. For these last three territorial areas, the Average Gross Income and Average Disposable Income are calculated using all the declarations from the selected territory, regardless of the size of the municipalities comprising it, whether they have more or less than 1,000 inhabitants.

What is the declarative index?

The tax return index is obtained as the quotient between the number of holders of Personal Income Tax returns and the number of inhabitants, represented as a percentage. This index may be affected by the characteristics of each population. Thus, in towns with a strong presence of registered foreigners who are not required to file tax returns in Spain, the tax return rate is biased downward. This circumstance is also reflected in populations with a large presence of minors in the population figures or in pensioners who do not file tax returns because they are not required to file a tax return.

How are statistics structured?

Statistics are structured into two large blocks: The first of them, Statistics by territories, presents the Gross Income and the Disposable Income at the Autonomous Community and province level. In addition, this section presents the most relevant economic and tax magnitudes of the tax, also for the different sizes of the TRFC municipalities. The second block, Details of municipalities with more than 1,000 inhabitants, presents the relevant summary data of the declaration, economic data and tax settlement on the one hand, and family situation on the other, for municipalities with more than 1,000 inhabitants, as well as the range occupied by the gross income of each of these municipalities with respect to the rest of the municipalities in their Autonomous Community or the TRFC (over 1,000 inhabitants). Starting in fiscal year 2022, this same information will also be included in a ranking evolution table, referring to the reference year and the immediately preceding one, for the municipalities selected in the reference year.

Why are there two similar tables in detail by municipality?

The second section of the publication presents two similar tables because each provides a different navigation option for accessing municipality details, always for those with more than 1,000 inhabitants. The first of these, using drop-down menus, allows you to select the municipal size range. Once this is selected, you can choose the Autonomous Community to which the municipalities in the selected range belong. Then, the number of selected municipalities is reduced by choosing the province. Finally, a drop-down menu of municipal names that meet the selected requirements will allow you to select a single municipality. The second navigation allows you to select a municipality using a drop-down menu that presents them in alphabetical order.

What can be seen on the AEGEAN map?

The AEGEAN map is an interactive map that allows the visualization of georeferenced data. When you access the choropleth map and select a specific Autonomous Community, Province or Municipality, data regarding the Average Gross Income, Average Disposable Income, number of declarations and Declarative Index for the selected territorial area are presented.