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Methodology

TABLE 1. Gross income and disposable income by autonomous community, province and population size

In order to establish gross income as the sum of components of a similar nature, each negative component of income in the declarations has been replaced by zero.

The data presented in this table are as follows:

  • Number of statements: It is the number of declarations that constitute the target population in the temporal and territorial reference area considered.
  • Number of holders: It is the number of taxpayers listed as holders. In individual and joint declarations for single parents, it corresponds to a single owner, and in joint declarations for married parents, two owners.
  • Number of municipalities: It is the number of municipalities that are integrated into the selected category, national total, autonomous community, province or/and municipality size stratum (categorization of municipalities).
  • Number of inhabitants: It is the number of people registered in the census revised on January 1 of the year following the fiscal year in which the tax is due.
  • Income from work: It is the sum of total earned income, including both cash and in-kind payments, employer contributions to pension plans or group insurance, and contributions to the employee's protected assets. It is not reduced by reductions or deductible work expenses.
  • Income from movable capital: It corresponds to the total income from capital, regardless of whether it is taxed under the General Tax Base or the Savings Base. Includes interest from accounts, financial assets, dividends, treasury bill yields, leasing of personal property or businesses, derived from economic benefits, intellectual or industrial property. It is not reduced by deductible expenses, nor by the reductions to which said income is entitled.
  • Income from real estate not used for economic activities: This corresponds to the amount of the total computable income derived from properties leased or transferred to third parties or from the constitution or transfer of rights or powers of use or enjoyment over them, provided that said lease is not classified as an economic activity. It is not reduced by the reductions established by the tax regulations or by the concepts that constitute deductible expenses, nor does it include the income attributed to the owners for properties that do not constitute a habitual residence.
  • Income from economic activities: Sum of the net returns in the different methods of estimating returns from economic activity, i.e., direct and simplified direct, objective non-agricultural estimation, and agricultural modules. In all cases, the income is not reduced by the reduction provided for income generated over more than two years or in a notoriously irregular manner, nor by the specific reductions established in the tax regulations. It also includes the net return computable through imputations of income from economic activities under the income attribution regime.
  • Other income: These returns, which are generally included in the taxpayer's general tax base, contain various assumptions, such as income imputed by Economic Interest Groups and Joint Ventures, image rights, imputation of income under the international tax transparency regime, or income derived from the sale of shares in Collective Investment Institutions established in tax havens. This concept includes emancipation income, which is considered capital gains for tax purposes, although it is a periodic public benefit whose recipients are young people who live in rented accommodation.
  • Net capital gains: Positive net balance of capital gains and losses to be included in the General Base or the Savings Base generated in the year in which the tax accrual occurs, reduced by the negative balance of losses from previous years that are included in the taxable base for the year. Exempt capital gains are not included in this item of the declaration.
  • Exempt income: They correspond to the income attributed in code L of Form 190 and which are exempt according to tax regulations, which is why they are not included in the declaration. Exempt income is classified into four groups: those affecting personal work income (severance pay, exempt unemployment benefits, work abroad, disability benefits, dependency benefits, etc.), deductions for maternity, large families and dependency, insertion income, subsistence resources and minimum living wage, and other income.
  • Gross income, taxable gross income and exempt gross income: These variables correspond to the concepts coined in Personal Income Statistics. It is configured by aggregating all the income components that appear in the table according to the income classification.
  • Social Security contributions: This item is the amount of contributions to Social Security or to mandatory general mutual funds for civil servants, deductions for pension rights and contributions to orphanages or similar entities. This is the portion of the tax collected by these organizations to cover future pensions and unemployment benefits, which is paid to the worker and is deducted from their pay. The reason for displaying it in this table is that it can be considered a tax on earned income.
  • Amount resulting from self-assessment: It is the amount or quantity of personal income tax and therefore corresponds to the tax accrued in the declaration.
  • Disposable income is obtained as the sum of taxable disposable income and exempt disposable income: The taxable disposable income is obtained by reducing the taxable gross income by the amount of tax and social security contributions and is capped at zero.
  • Average gross income: It is the gross income divided by the number of declarations.
  • Average disposable income: It is the disposable income divided by the number of declarations.

Note: This table presents the main components of gross income. These components are defined independently of the concept with which each type of income is included in the tax base according to the tax regulations. In most cases, the choice was made to select full returns, without deductions or reductions. In addition, the tax burden concepts (social contributions and personal income tax) that are deducted from gross income to determine the disposable income that can be used for consumption or investment by citizens are included (ANNEX 1 presents a correspondence table between the concepts shown in this table and the items in the declaration).

Table 1, in the main variables version, presents the following variables in columns, with the exhaustive list of CC.AA. and provinces in rows:

  • Number of statements
  • Average gross income
  • Number of municipalities
  • Income from work
  • Exempt income
  • Gross income
  • Social Security contributions
  • Share resulting from self-assessment
  • Disposable income