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Methodology

Content of the publication

Contents

The publication is composed of this Methodology and the Statistical Tables.

The Methodology provides the population and territorial scope of the statistics, defines the variables that are the object of exploitation and presents the classification variables used.

The Statistical Tables present the information for the NATIONAL TOTAL in five blocks: block I: General tables, block II: Statistics by games, block III: Statistics by declarant, block IV: Summary of Personal Income Tax and block V: Capital gains and losses.

Block I: General tables. It contains a set of tables and summary charts covering general concepts, the distribution of settlements by Autonomous Communities and provinces, and information on the returns from economic activities.

Block II: Statistics by games. It presents the items of the declaration model from two perspectives:

  • Item details: divided into 12 groups, providing the number, amount and average of each item.
  • By performance segments: divided into 21 groups based on the structure of the models themselves, providing detailed information for 10 "income and income allocation" sections. Each item can be viewed by declaration type: total, joint and individual modality.

Both perspectives include details on donations and other contributions, allowing you to view the number, amount, and average of the corresponding items.

Block III: Statistics by declarant. From the 2018 fiscal year onwards, it presents statistical information by declarant. This block shows individual gross taxable income. That is, in addition to being defined in individual tax returns, gross taxable income is defined separately for each of the taxpayers whose income is included in joint tax returns. This variable is calculated from the data for its components reported in the Personal Income Tax returns themselves. In addition, a new set of main economic data declared by each of the tax return holders is introduced, also available.

In this section, under the heading "Economic Data of the Tax" and regarding income from real estate capital derived from residential properties not used for economic activity and used other than as a primary residence, two variables are presented. These variables are developed based on a complete study of the ownership and use of the properties detailed in all Personal Income Tax returns. These variables are:

  • Equivalent number of homes available: Each property is counted exclusively by the part of it dedicated to this purpose, both in time and use.
  • Equivalent number of rented dwellings: Each property is counted exclusively by the part of it dedicated to this purpose, both in time and use.

Block IV: Summary of Personal Income Tax. It presents information on all items in the declaration from a gender perspective, i.e., classified by the sex of the primary income earner, and by nationality. They are included under the heading of Family situation A set of statistical tables that provide an overview of the average values for a selection of particularly relevant tax items presented from a personal perspective based on family situation.

Block V: Capital gains and losses. In this new block, starting with the 2019 financial year, the information from the Capital Gains and Losses section of the tax return form is presented from two perspectives. On the one hand, the items in the declaration are provided under the heading Capital gains and losses included in the declarations and, on the other hand, a more detailed perspective in which the different asset alteration transactions that give rise to the computable gains and losses in the income tax return are classified by type of transaction and type of asset from which they are obtained. This second perspective focuses exclusively on capital gains and losses arising from the transfer of assets (shares, subscription rights, funds, real estate, virtual currencies, and other assets related to economic activity or not) to be included in the savings tax base.