Tabulation of the results

The results are presented in four different blocks,

• BLOCK I "Business demographics"; referring to the classification of the declarants with respect to the following classification criteria: Tax Base sections, type of Tax Regime and type of Entity
• BLOCK II "General tables"; It contains a set of tables and summary charts referring to general concepts and their comparison with the previous year, as well as the distribution by autonomous communities and provinces of the declarants and the items, or aggregates of the most relevant items of the tax.
• BLOCK III "Aggregate Declarations"; It contains a set of tables that are a complete summary of the declaration model for both the national total and for each Autonomous Community, with details of all the declaration items, from "Item 1" to the "Declaration Result". Within this block, information is presented separately in three sections under the headings: "Amounts", "Number of declarants" and "Average". For the Autonomous Communities, only the information in the "Amounts" section is broken down.
• BLOCK IV "Statistics by games"; The information is presented item by item and summarized in 11 classification groups according to the structure of the declaration models; their correspondence with the items is detailed in Annex C. The main scheme is:
  • GROUP 1. GENERAL REGIME: ACCRUAL BASES
  • GROUP 2. GENERAL REGIME: FEES PAID
  • GROUP 3. GENERAL REGIME: SUPPORTED BASE
  • GROUP 4. GENERAL REGIME: DEDUCTIBLE FEES
  • GROUP 5. GENERAL REGIME: RESULT
  • GROUP 6. SIMPLIFIED REGIME: VAT ACCRUED
  • GROUP 7. SIMPLIFIED REGIME: VAT DEDUCTIBLE
  • GROUP 8. SIMPLIFIED REGIME: RESULT
  • GROUP 9. SETTLEMENT
  • GROUP 10. OPERATIONS CARRIED OUT DURING THE YEAR
  • GROUP 11. SPECIFIC OPERATIONS