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Methodology

Introduction

The Statistics on Personal Income Tax filers It is based on the annual declaration of Personal Income Tax form D-100 submitted by all taxpayers in the Common Tax Regime Territory.

The Personal Income Tax is a tax of great economic significance, being one of the most important taxes in terms of non-financial revenue collection for the State, and also of great importance to regional finances.

The statistics contain an additional set of tables presenting a gender perspective on the main tax variables, as well as a group of tables that compile the most relevant averages by gender and type of declaration regarding the family status of tax filers.

In addition, the declarant's perspective is incorporated, presenting essential information with due separation from that corresponding to the owner and spouse in the group of joint declarations. This new contribution provides a first approximation of personal income, in terms of gross taxable income.

Starting in 2019, two new blocks of information are presented:

  • Capital gains and losses: It allows us to know the information of the Capital Gains and Losses block of the model, whose statistical treatment had not been carried out until now, from two perspectives: a perspective based on the items in the declaration and another, more detailed one, by type of operation and asset in the entire territory where the tax is applied.
  • Housing: Based on the complete information in the Real Estate section of the model and in relation to the properties that are homes (exclusively residential use), information is presented on the number of homes, number of equivalent homes (computation of homes affected by the percentages of ownership(*) and enjoyment(*) of the use of the property) and the amount of the main economic variables connected to this type of asset, by different classification criteria such as the uses of the home, the declarant's AC and the AC of the location of the home. Furthermore, more detailed information is provided on those homes with a rented portion. In 2023, this block will become an independent statistic that complements the Personal Income Tax Return Statistics and is therefore published separately.

(*) % ownership = % of property or % usufruct; % enjoyment = number of days in the year