SMEs as corporations according to EU criteria

This module contains statistical information on the "Non-consolidated annual accounts of corporate income tax" relating to the group of companies that meet the conditions described in the population scope section and that are included in the European framework set out in Annex I of Commission Regulation (EU) No. 651/2014 (CN<=€50 million or Assets <=€43 million and less than 250 employees).

This section consists of three groups of tables:

• Main variables
• Annual accounts
• Ratios

Main variables

These tables present the amount of the main variables of the statistics for SMEs according to EU criteria by autonomous communities and by IAE grouping. Within these, the data can be classified by the company's EU criterion category.

The main variables in this section coincide with those in the Main variables section of the Information block for the SMEs group, in addition to the failure rate. In SMEs with EU criteria, the accounting result presented is positive.

Annual accounts

The Balance Sheet and the Profit and Loss account are presented according to the information from the Tax returns adapted to the new General Accounting Plan of 2008, which complete the detailed amounts that make up its Assets, Liabilities and Equity. The definition of some derived magnitudes can be found in the section "Variables subject to exploitation" of the methodology of the statistics "Non-consolidated annual accounts of Corporate Income Tax".

The total data is shown, as well as the data relating to the subset of companies with a positive accounting result and the subset with a positive taxable base.

The information can be classified according to Autonomous Community and EU criterion category.

Ratios

These tables present information on the economic, fiscal, and financial ratios and types defined in the methodology. The tables are classified by Autonomous Community and IAE group. Within these, the data can be classified by the company's EU criterion category.