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Methodology

TABLE 2. Economic and tax data by autonomous community, province, and population size

This table presents the components subject to tax, which is why the reduced net income and the items that constitute the main tax amounts are presented. The definition of each element in this table corresponds to those established in the Personal Income Tax Statistics, as defined in the Law and included in the items of the declaration, form 100, as follows: income to be included in the Tax Base, reductions to calculate the Taxable Base, quantification of quotas, deductions, withholdings and final tax amount. Therefore, in this block, the objective of quantifying personal income defined in table 1 is abandoned, and all the elements necessary for the settlement of the Personal Income Tax are collected in detail.

This Table 2 shows the number, aggregate amount and average value for the following items:

EMPLOYMENT INCOME (reduced net)

  • Total earned income
  • Business contributions to pension plans and social security mutual funds and group insurance
  • Deductible expenses
    • Social Security contributions
    • Dues paid to unions and professional associations
  • Previous net performance
  • Net performance
  • Work reductions
    • Work reductions: general
    • Additional reduction for active workers with disabilities
    • Other work reductions

INCOME FROM MOBILITIES

  • Gross income
  • Tax deductible expenses

INCOME DERIVED FROM REAL ESTATE NOT USED IN ECONOMIC ACTIVITIES

  • Sum of imputed income
  • Sum of real estate capital returns

RETURNS FROM ECONOMIC ACTIVITIES

  • Direct estimation yields
  • Objective performance estimate
  • Total net return from Agricultural AAEE

OTHER INCOME IN SPECIAL REGIMES

  • Imputed net income from capital assets
  • Imputed net return on real estate capital
  • Reduced net income from economic activities (income attribution)
  • Imputation of economic interest groups and UTEs
  • Imputations of positive income in the international tax transparency regime
  • Imputations of positive income from the transfer of image rights
  • Imputation of income in collective investment institutions in tax havens

CAPITAL GAINS AND LOSSES

  • To be integrated into the general tax base
  • To be included in the savings tax base

GENERAL AND SAVINGS TAX BASE

  • GENERAL TAX BASE
  • TAXABLE BASE OF SAVINGS

REDUCTIONS IN THE TAX BASE

  • By joint taxation
  • Contributions to pension plans
  • Reduction for spousal alimony and food annuities

GENERAL AND SAVINGS TAXABLE BASE SUBJECT TO TAX

  • Net tax base subject to taxation
  • Liquidable base of savings
  • Personal and family tax-free threshold
  • Total amount increased or decreased from the personal and family minimum calculation of the regional tax

FULL QUOTAS

GENERAL DEDUCTIONS

  • Per dwelling

REGIONAL DEDUCTIONS

FEE RESULTING FROM THE SELF-ASSESSMENT

WITHHOLDINGS AND OTHER PAYMENTS ON ACCOUNT

  • Withholdings and payments on account for employment income
  • Withholdings for income from movable capital
  • Withholdings for leasing urban real estate
  • Withholdings for economic activities and other installment payments
  • Other withholdings and payments on account

RESULT OF THE DECLARATION TO BE ENTERED

RESULT OF THE DECLARATION TO BE RETURNED