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Methodology

Classification variables

1. Type of Tax Regime

Depending on whether taxpayers pay taxes exclusively under the Simplified Regime, they are classified as "Simplified Regime" and otherwise, they are classified as "General Regime", either exclusively or by exercising some activity in a differentiated sector subject to the Simplified Regime. The number of General Regime taxpayers is presented with this new nuance in the "Business Demographics" tables, as a distinction is made between those who declare exclusively General Regime activities and those who simultaneously carry out General Regime and Simplified Regime activities.

2. Type of activity

Depending on the nature of the main economic activity carried out by the declarant, these are classified as:

  • Industrialists
  • Professionals
  • Landlords of premises
  • Farmers and ranchers
  • No activity

3. Type of legal entity

According to the legal nature of the declarants, they are classified as:

  • Individuals
  • Legal entities; These are subclassified according to the letter of the NIF.

4. Type of company

Depending on the legal nature of the entity, established through the first letter of the NIF, these are classified as:

  • Letter a: Anonymous Societies
  • Letter B: Limited Liability Companies
  • Letter C: Regular Collective Societies
  • Letter D: Limited Partnerships
  • Letter E: Community Property Societies
  • Letter F: Cooperative Societies
  • Letter G: Undefined associations
  • Letter H: Communities of owners
  • Letter J: Civil companies, with or without legal personality
  • Letter N: Foreigners
  • Letter P: Local corporations
  • Letter Q: Autonomous and State or non-assimilated bodies. Congregations and Religious Institutions. Agricultural Chambers.
  • Letter R: Congregations and religious institutions
  • Letters: Bodies of the State and Autonomous Communities administration
  • Letter U: Temporary joint ventures
  • Letter V: Other types not defined in the rest of the NIF letters
  • Letter W: Permanent establishment of non-resident entities in Spain

5. Autonomous community

From a territorial perspective, the information can be broken down to the Autonomous Community level. The assignment of the Autonomous Community is carried out according to the tax domicile of the declarant.

This classification does not correspond to the criterion for participation in VAT collection established as a financing instrument for the Autonomous Communities. This share is determined based on the distribution of consumption at the regional level and is applied through regional distribution indicators certified by the National Statistics Institute.

6. Tax Base Sections

Two sections are used for the presentation of statistical data: section I and section II:

SECTION I

In general, the results are presented according to the breakdown of section I, except for the items corresponding to the simplified regime (items 074 to 083):

  • TAX BASE SECTIONS (I) (thousands of euros)
    • Simplified
    • No accrued fees
    • Negative
    • (0 - 3]
    • (3 - 9]
    • (9 - 15]
    • (15 - 30]
    • (30 - 60]
    • (60 - 150]
    • (150 - 300]
    • (300 - 600]
    • (600 - 1,500)
    • (1,500 - 3,000)
    • (3,000 - 6,000)
    • (6,000 - 15,000)
    • (15,000 - 30,000)
    • (30,000 - 60,000)
    • (60,000 - 150,000)
    • (150,000-300,000)
    • More than 300,000

The first two strata correspond to a breakdown of the section corresponding to the Tax Base equal to zero. A distinction is made between those who file their declaration with a Tax Base equal to zero as a result of declaring their activities in the Simplified Special Regime and other cases in which the Tax Base equal to zero has other causes, such as: Declarations corresponding to subjects who make deductions prior to the exercise of the activity, subjects without activity who compensate outstanding balances from previous years or subjects who only make deductions because 100% of their sales are exempt with the right to deduction.

The third stratum corresponds to special situations in which the tax base is negative, for example as a result of modifications to previously declared tax bases whose original values are not included in the figures for this fiscal year.

SECTION II

Section II is used in the presentation of items 074 to 083, which are specific to the Simplified Regime:

  • TAX BASE SECTIONS (II) (thousands of euros)
    • Simplified
    • No accrued fees
    • Negative
    • (0 - 3]
    • (3 - 9]
    • (9 - 15]
    • (15 - 30]
    • (30 - 60]
    • (60 - 150]
    • (150 - 300]
    • More than 300