BLOCK IV: Summary of Personal Income Tax
Aggregate information is presented for all items. It is made up of the following groups of tables:
- Tax Summary: Contains general information on the most relevant economic and fiscal concepts of the tax. The economic concepts presented are the net returns on work, movable capital1, real estate capital, economic activities and special regimes. The most important tax concepts are: the general tax base , reductions in the taxable base, the total amount of contributions to pension plans, the general and savings taxable base and additional data (which adds two items relevant to determining the tax rate). Information is also provided on the actual tax settlement, including total tax amounts, general deductions with details of deductions for primary residence, regional deductions, net tax amounts, increased net tax amounts, deductions from the total increased net tax amount, tax resulting from the self-assessment, withholdings and other payments on account, and the result of the declaration.
- Economic data: It contains the most important aggregated information of an economic nature contained in the tax, that is, from the income (from work, movable and immovable capital, imputation of income, special regimes) to the determination of the GENERAL AND SAVINGS TAXABLE BASE and the additional data with effects on the rate.
- Settlement: Under this heading, the most relevant items of the settlement are presented, that is, from the determination of the full quota to the net quota, differentiating between the state and regional portions.
- Deductions, withholdings and resulting tax: This table presents the aggregate items contained between the increased net quota and the result of the declaration.
- Amount of Personal Income Tax corresponding to each Autonomous Community: This table presents the aggregated items with information relating to the performance that will be transferred to the Autonomous Communities when Law 22/2009 is applied, which regulates the financing system of the CCAA of the common regime and Cities with Statute of Autonomy. The groups of tables above can be broken down according to the gender variable, thus obtaining the distribution of men, women, as well as the joint distribution of married men, with the sex of the main income earner being male, and the joint distribution of married women with the sex of the main income earner being female. Since 2007, this group of tables has also been presented grouped by nationality.
- Family situation: This table provides a summary of relevant information on the average number of children, average income from work, movable and immovable capital, economic activities, special schemes, personal and family minimum, minimum for descendants, family minimum, average reductions due to employment, personal and family circumstances, average deduction for housing and average contribution to pension plans, average maternity deduction, average increase for expenses in authorized nurseries or early childhood education centers, average deduction for dependent descendants, ascendants or spouses with disabilities, average deduction for large and assimilated families, average deduction for large families in the special category, average deduction for large families in the general category and total number of declarations, as well as the total number of declarations with children and with deductions for maternity, for expenses in authorized nurseries or early childhood education centers, descendants, ascendants or spouses with disabilities, deduction for large or assimilated families, deduction for large families in the general category and in the special category. The information in this table is broken down by the derived variable Type of declaration and marital status (DECLARATION-STATUS) defined in the section Classification variables.
1 Both the tax base for savings and the general tax base, assets not used for economic activities, etc.