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Methodology

Exploitation variables

The operating variables presented in these statistics are the number of taxpayers and the amounts of the items in the annual VAT summary return.

The number of declarants is computed from two different perspectives: the distribution of total declarants and the distribution of declarants with some content in a specific item.

The first perspective is reflected in blocks I and II of "Business demographics" and "General tables", and in blocks III and IV of "Aggregate declarations" and "Statistics by items" both perspectives are integrated into the definition of declarants.

I. BUSINESS DEMOGRAPHY

The demographic exploitation variables will be:

  • Number of declarants: is the total number of declarants or the number of declarants who meet some classification criterion
  • Percentage of Total: It is the distribution of the total or classified number of declarants. It is calculated as the quotient of the number of declarants of each stratum with respect to the total of their class.

II. GENERAL TABLES

They are presented in two parts:

  1. EVOLUTION YEAR T

    For each generic variable of declarants or amounts, the following specific definitions are presented in this section:

    • Differences: absolute value variation of the amount of the variable of year ty t-1.
    • Year-on-year rate of change: percentage variation in the amount of variable i in year ty t-1.
    • Average amounts per declarant: arithmetic mean of the total amount of the variable divided by the number of declarants that make up each block.

    The amount variables respond to the definition of certain relevant aggregates according to the description included in ANNEX A

  2. GEOGRAPHICAL DISTRIBUTIONS

    For each generic variable of declarants or amounts, along with the variable that reflects its value, another variable that reflects its territorial participation is presented.

    The amount variables respond to the definition of certain relevant aggregates described in ANNEX B.

III. AGGREGATE STATEMENTS

The following variables are presented in the Aggregate Declaration models:

  • Number of declarants: is the number of distinct declarants that correspond to each aggregation
  • Item amounts: amount in euros of each of the boxes in the declaration.
  • Number of declarants per item: number of different declarants who complete each of the items in the declaration.
  • Average amounts per item: arithmetic mean of the total amount of that item divided by the number of declarants for that item.

    Note: At the territorial level, variables 3 and 4 are not provided.

    The arrangement of the items with an indication of their numbering code according to the format established in these tables is included in ANNEX C.

IV. STATISTICS BY MATCH

Within this block the exploitation variables are presented in two parts: "General data" and "Startup information".

  1. GENERAL DATA
    • Number: It is the number of declarants located in the i-th section of the Taxable Base who declare the tax.
    • Percentage of totals: is the distribution of total declarants. It is calculated as the quotient of the number of declarants in the i-th section between the total number of declarants.
  2. GAME INFORMATION

    In this block two types of tables are configured: TYPE I and TYPE II.

    The specific game information is different for each type of table. The following information is presented in TYPE I tables:

    • Number: It is the number of declarants located in the i-th section of the Taxable Base who declare in the item of the declaration.
    • Percentage on starting declarants: is the distribution of the game's declarants. It is calculated as the quotient of the number of declarants of that item in the i-th section between the total number of declarants of that item.
    • Amount: is the amount (in euros) recorded in the declaration item
    • Distribution: is the distribution of the amount of said item. It is calculated as the quotient of the amount of that item in the i-th section between the total amount of the item.
    • Average: It is the arithmetic mean of the total amount of the item in the i-th section divided by the number of declarations for that item in the i-th section.

    TYPE II tables include a special case of items with low reporting frequency and low economic importance, in which the amounts corresponding to two items are provided in aggregate form, although the declarants for each of them are presented in separate columns if the treatment of statistical confidentiality allows it.