FAQs

?Because This statistic?

This statistic describes the most notable characteristics of Spanish SMEs, both with and without a corporate structure, and compares them by activity, size, location, direction of results, etc. This allows for a complete view of overall economic activity, the analysis of which had previously been carried out separately through statistics. Unconsolidated annual accounts for Corporation Tax incorporating into this a detail by activity that is novel in the statistics of companies, in order to reach the maximum level of classification and comparability with the statistics of Income from the Economic Activity of Self-Employed Entrepreneurs or Individuals.

What is the study population?

The study population is drawn from the annual Corporate Income Tax returns (form 200) that meet the following conditions:

• The selected companies must be non-financial and must not declare in the Consolidated Regime with other companies
• They are small businesses (mark 006 of the declaration)
• Its turnover must be less than 6 million euros
• Their number of employees must be less than or equal to 250 people

And from the declarations of taxpayers declaring Personal Income Tax (model 100) who have declared income from economic activity in direct estimation through a single economic activity.

What is the object of analysis from statistics?

The main objective of this statistic is to have a publication that compares the most outstanding characteristics of Spanish SMEs without a corporate form and SMEs with a corporate form, with common classifications and the greatest possible breakdown of activity. For this purpose, this statistic is compiled common profit and loss account to the two groups that make up the study population.

That new features Does it contribute?

Its main novelty lies in the fact that, for the first time, a single statistic provides data on companies with different tax obligations and facilitates comparison between them. For example, one can compare the tax burden of a self-employed individual who carries out a certain economic activity under direct estimation and the tax burden borne by a company for carrying out that same activity. You can also compare the turnover of both types of companies, the added value they generate, their expenses, their returns, as well as the number of employees hired. The amounts are presented both in absolute terms and in average values.

How do you structure Statistics?

It is structured in three distinct blocks. The first of these relates each of the study populations to the populations from which they are drawn. This is how the population of entrepreneurs with a single economic activity in direct estimation is compared with entrepreneurs declaring Personal Income Tax in direct estimation. On the other hand, non-financial companies are compared with the group of selected companies that constitutes the population framework at the European level and the group definitively selected in this statistic for the purposes of comparison with the activity of personal entrepreneurs or self-employed individuals. A second section provides a series of tables with the profit and loss account of both groups, a series of ratios that summarize the analysis and facilitate comparison, as well as an analysis of the main variables and comparative tables by activity. Both blocks offer classification variables that enrich the analysis. A third section is added, for informational purposes, presenting the annual accounts corresponding to the entire group of non-financial SMEs according to European criteria.

How is it quantified number of salaried workers in this statistic?

The number of salaried employees in corporate companies is the average number of salaried staff in the tax period. The number of employees in non-corporate companies is the number of recipients of code A (model 190) declared by the employer as a withholding agent.

?What does it contribute? to the analysis of the Spanish business fabric?

Its best quality is the high level of economic information provided by its financial statements, which makes it possible to understand the Spanish economic reality, its ultimate goal being to improve the knowledge of the Spanish business fabric.

Furthermore, for the first time, an estimate of the assets related to the activity is presented, consisting of real estate assets related to the activity obtained from the exploitation of the information provided in model 100 with respect to the total number of properties and the financial assets obtained from the imputations of the informative models presented by third parties.

Why is the structure of the profit and loss account included in the section for "corporate SMEs with European criteria" not the same as that included in the section for "summary of SME coverage"?