Classification variables

The distinguishing feature of the two blocks of tables presented is the different classification criteria used.

In Block I, all the information is presented classified according to three territorial criteria that are combined separately or simultaneously: The assignment of the Autonomous Community, province, and municipality has been carried out based on the code of the Autonomous Community, or of the autonomous cities, where the taxpayer had their habitual residence during the fiscal year in which the tax was accrued. This code is completed by the taxpayer in the corresponding box on their return.

Therefore, the three territorial criteria are:

• Autonomous Community of the territories of the Common Tax Regime
• Province
• Population size: The following classification of municipalities is used based on the number of inhabitants registered according to the census revised on January 1 of the year following the reference year of the statistics (Source: INE):
  • Up to 1,000 inhabitants
  • Total over 1,000 inhabitants
  • From 1,001 inhabitants to 5,000 inhabitants
  • From 5,001 inhabitants to 10,000 inhabitants
  • From 10,001 inhabitants to 20,000 inhabitants
  • From 20,001 inhabitants to 50,000 inhabitants
  • From 50,001 inhabitants to 100,000 inhabitants
  • From 100,001 inhabitants to 500,000 inhabitants
  • More than 500,000 inhabitants

The classification criterion used in block II is the municipality of more than 1,000 inhabitants. In the second table of block II, which can be divided into three sections, all the information from block I relating to each of the municipalities is included, but with two different selection options: One option allows you to directly select the municipality, whose list is presented in alphabetical order; and a second utility that lists all the municipalities available by autonomous community, province and population size, making navigation easier.