FAQs

TheStatistics on Personal Income Tax filersIt is based on the annual declaration of the D-100 declaration form for Personal Income Tax submitted by all taxpayers in the Common Tax Regime Territory . Personal Income Tax is the tax with the greatest collection significance in the non-financial revenues of the State, and the most important for regional finances as well.

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 six blocks: block I:General tables, block II:Statistics by games, block III:Statistics by declarant, block IV:Summary of Personal Income Tax, block V:Capital gains and losses and until 2022, block VI: Housing.

This operation includes all annual declarations of the D-100 declaration form corresponding to the fiscal year in which the tax is due.

It contains information on 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. 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.

This statistic is constructed as a set of sub-statistics, each referring to one of the Autonomous Communities. This territorial selection must be made at the beginning of navigation.

Given the circumstance of filing joint returns, the variable GENDER takes into consideration, on the one hand, the type of return and, in joint returns for married individuals, the gender of the declarant with the highest income is assigned, such that this variable in the statistics presents the following values:

• Male: If an individual or joint single-parent declaration is filed and the declarant's sex is male.
• Women: If an individual or joint single-parent declaration is filed and the declarant's sex is female.
• Joint married male: joint declarations for married individuals whose main income earner is male.
• Joint married woman: joint declarations for married individuals whose main income earner is a woman.

This table, which is broken down by the sex of the main declarant, presents information relating to personal and family circumstances such as the number of children, the number of tax filers, the average amounts per declaration of the most relevant net income from Personal Income Tax, as well as the personal and family minimums, the deduction for housing or the average pension plan contribution, the deduction for maternity or for dependent ascendants or descendants and the deduction for large or similar families. In addition, a specific classification has been created for this information that combines marital status and the type of declaration, taking the following values.

• Individual
• Joint single parent, if filing a joint return, the marital status is not married with children.
• Married jointly, if in addition to filing a joint return, the marital status is married.

Nationality is defined as the special legal relationship between a person and a state, thus distinguishing between those who have Spanish nationality and those who do not. This classification is established based on the first letter of the NIF. NIFs with letters X, M and Y will correspond to persons of foreign nationality and the rest of the letters will correspond to persons of Spanish nationality. In joint declarations for married couples, the NIF of the first declarant is considered, classifying as foreign nationality if the first holder of the declaration is a foreign national.

Starting in 2015, the number of business settlements is determined by taking into account both settlements where the total reduced net income is different from zero and those where said income becomes zero due to the application of the new reductions set out in Articles 32.2.1 and 32.2.3 of the Personal Income Tax Law. The number of business settlements that apply one of these reductions has increased substantially during this fiscal year.

This information is found in Block VI of the statistics until 2022; in 2023 and beyond, a Housing Statistics has been compiled.  This note applies to both, including only those used for residential purposes (housing) not used for economic activity and other than the primary residence. This involves obtaining information on how many properties are owned by taxpayers and are likely to generate income in the tax return for the fiscal year.

Two prorated meters are defined based on the percentage of ownership and the period of time the home is used for each purpose. These are:

• Equivalent number of homes available: part of the properties available to their owners that correspond to the declared imputed income.
• Equivalent number of rented dwellings: part of the properties intended for rent and related to the income derived from the leasing of declared properties.

It is the sum of income from work, personal capital, real estate income from properties not used for economic activity, income from economic activity, other income and net capital gains, all of them limited to a positive sign by type of declarant, that is, principal, on the one hand, and spouse and remainder, on the other.

Tax benefits are considered to exist when the amount of the capital gain is affected by an exemption, a reduction, or both, which means that the portion of the gain that is included in the tax base is lower; the difference will be the quantification of the benefit for the declarant.

In the case of "Capital Gains and Losses to be included in savings tax base" all the elements of sections F2, F4 and the gains and losses from attribution of income from the declaration to be included in the savings tax base are represented, both the information on the gains and losses derived from shares, funds, rights and other assets, as well as those corresponding to other situations while in the tables detailing asset transfer operations only the information on capital gains and losses derived from shares, funds, rights and other assets is presented.

The economic information for the common part is the same in all tables, but they present a different perspective. In the first, the variable counters refer to the statements that present that information. The two detailed tables compute each of the declared operations or transactions in which the existence of a change in assets is recognized. The number reflects the total number of distinct operations carried out by all declarants and reflected in their declarations.

It's the same concept; in both cases, it refers to the percentage of ownership and the period of time the home is used for each purpose.