Reference areas
Population scope
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.
Geographical scope
The existence of the Basque Country and Navarre tax regimes limits the geographic scope of these statistics to the so-called Common Tax Regime Territory, which excludes the aforementioned tax regimes and includes the autonomous cities of Ceuta and Melilla.
Time scope
This operation includes all annual declarations of the D-100 declaration form corresponding to the fiscal year in which the tax is due.