Summary of Personal Income Tax (Block IV)

SUMMARY OF THE PERSONAL INCOME TAX (block IV)

For the sections Tax Summary, Economic data, and Deductions, withholdings and resulting quota and amount of Personal Income Tax corresponding to each Autonomous Community the exploitation variables are Number, Amount and Average. In the section Settlement, within Amount and Average, the autonomous part is also differentiated from the state part.

Number: is the number of statements with content in the item or group of items.
Amount: It is the amount recorded in the declaration item or sum of items.
Average: It is the arithmetic mean of the total amount of the item divided by the number of declarations for that item.

Under the rubric of Family situation, the exploitation variables are the following:

Number of statements: is the total number of statements.
Total number of declared children: is the total number of children per declaration.
Total number of declarations with children: is the total number of declarations with children.
Average number of children per declaration: It is the quotient between the total number of declared children and the total number of declarations with children.
Number of declaration holders: corresponds to the number of holders of the declaration.
Number of declarations with maternity deduction corresponds to the number of declarations with maternity deduction.
Number of declarations with deductions for increased expenses in authorized daycare centers or early childhood education centers: corresponds to the number of declarations with deductions for expenses in authorized daycare centers or early childhood education centers
Number of declarations with deduction for descendant, ascendant or spouse with disability: corresponds to the number of declarations with deduction for descendants, ascendants or spouses with disabilities.
Number of declarations with deduction for large or similar families: corresponds to the number of declarations with deduction for large or similar families.
Number of declarations with deduction for large families in the general category: corresponds to the number of declarations with a deduction for large families in the general category.
Number of declarations with deduction for large families in special category: corresponds to the number of declarations with a deduction for a special category large family.
Average work performance: It is the quotient between the net income from work and the number of declarations with income from work.
Average return on movable capital: It is the quotient between the net return on movable capital and the number of declarations with return on movable capital.
Average income derived from real estate not used for economic activities: It is the quotient between the real estate not used for economic activities and the number of declarations.
Average performance of economic activities: It is the quotient between the net income from economic activities and the number of declarations with income from economic activities.
Average net balance of income and income imputations: It is the quotient between the Net balance of income and income imputations and the number of declarations with a net balance of income and income imputations.
Average of the minimum staff: It is the quotient between the personal minimum and the total number of declarations.
Average minimum per descendant: It is the quotient between the minimum by descendant and the number of statements with minimum by descendant.
Average of personal and family minimums: It is the quotient between the personal and family minimum and the total number of declarations.
Average of the reductions in the general tax base: It is the quotient between the reductions in the general tax base and the declarants of at least some of these items.
Average deduction per home: It is the quotient between the deductions for housing (with or without financing) and the number of declarations with deductions for housing.
Average contribution to pension plans: It is the quotient between contributions to pension plans and the number of declarations with contributions to plans.
Average maternity deduction: It is the quotient between the maternity deduction and the number of declarations with a maternity deduction.
Average increase in expenses for authorized daycare centers or early childhood education centers: It is the quotient between the increase in expenditure on authorized daycare centers or early childhood education centers and the number of declarations with said increase.
Average deduction for dependent descendants, ascendants or disabled spouse: It is the quotient between the deduction for descendants, ascendants and dependent spouses and the number of declarations with a deduction for descendants, ascendants or dependent spouses.
Average deduction for large or similar families: It is the quotient between the deduction for large families and ascendants with two children without the right to receive annuities for food and the number of declarations with a deduction for large families or ascendants with two children.
Average deduction for large families in the general category: It is the quotient between the deduction for large families of general category and the number of declarations with a deduction for general large families.
Average deduction for large families in special category: It is the quotient between the deduction for special category large families and the number of declarations with a deduction for special large families.