Representativeness of statistics

Before developing the specific content of this SME Statistics, a coverage module has been incorporated. The aim is to contextualize the population within the overall framework of the country's economic activity for each typology.

Coverage of corporate SMEs: The reference frame used is the entirety of non-financial companies whose aggregated data are published in the Statistics of non-consolidated annual accounts of Corporate Income Tax, as well as the subset of corporate SMEs according to the criteria of the European Union and the SMEs subject to this publication.

The data relating to the Profit and Loss account obtained from the annual corporate tax returns and the settlement variables obtained from the Consolidated Annual Accounts Statistics (corresponding to non-financial companies and groups that pay tax under the tax consolidation regime) are presented, as well as the representativeness of the two groups selected in this statistic for all its elements.

Coverage of non-corporate SMEs: The reference frame used is the entirety of individual entrepreneurs who carry out activities under the direct estimation method in determining the performance of the activity.

The data from the income statement are presented as published in the Statistics on the returns of economic activities in the Personal Income Tax for the direct estimation method, and the representativeness of the group selected in this statistic for all its elements. The explanatory degree represented by the selected SMEs within the framework of non-corporate economic activity is obtained.