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Methodology

Population scope

The population scope of this statistic is comprised of the sum of parts of the populations corresponding to the reference statistics: statistics Unconsolidated annual accounts for Corporation Tax and statistics Income from the Economic Activity of Self-Employed Entrepreneurs or Individuals.

Small and medium-sized enterprises (SMEs) with corporate structure: The group that constitutes the population frame of the statistics is a subset of the annual Corporate Income Tax returns (model 200) with the following characteristics:

  • Non-financial companies
  • Small business regime in companies
  • Turnover: less than 6 million euros
  • Number of employees: less than or equal to 250 people
  • Inactive entities are not taken into account
  • Only those economic activities carried out by both natural persons and legal entities are selected.
  • Do not pay taxes under the Consolidated Tax Regime

Non-corporate SMEs: The group that constitutes the population framework of the statistics is made up of all those taxpayers who file Personal Income Tax returns and who meet the following characteristics:

  • They have reported income from economic activity under direct estimation
  • They carry out a single economic activity
  • The activity is included in the codes of division 1 Business or division 4 Agricultural and livestock
  • Activities that can only be performed by a natural person (Registrars, Notaries, etc.) are excluded.
  • The activities of divisions 2 Professional and 3 Artistic and athletes are excluded due to their limited representation in the membership.

The single activity condition allows assigning to each activity the number of employees, based on the information contained in the form 190 of withholdings on account of Personal Income Tax in the code A (employees) submitted by the employer, who acts as withholding agent on the salaries paid to his employees.

SMEs with corporate status according to EU criteria: Following the criteria of the European Union set out in Annex 1 of Commission Regulation (EU) No 651/2014, this group is selected from the annual Corporate Income Tax returns (form 200) with the following characteristics:

  • Non-financial companies
  • Turnover: less than or equal to 50 million euros or Total assets less than or equal to 43 million euros
  • Number of employees: less than 250 people
  • Inactive entities are not taken into account
  • Companies are selected whose economic activities fall within the scope of this statistic.
  • They are required not to pay taxes under the Tax Consolidation Regime

The European non-corporate SMEs They are made up of the entire group of business owners with income from economic activity declared in the Personal Income Tax, and their information with all the details of the taxation method is presented in a separate statistic, so they are not included in this statistic. It should be noted that these figures do not include Total Assets, nor Turnover under the non-agricultural objective estimation taxation method.