Fiscal ratios

Percentage of companies with zero tax liability

Percentage of the number of declarations in which, despite having economic activity, the result of the tax settlement is zero, with respect to the total number of declarations.

Average type

Percentage of taxation obtained as the quotient between the full tax liability and the positive taxable base.

Effective rate

Percentage of taxation obtained as the quotient between the net tax liability and the positive taxable base.

Effective rate on profit

Percentage of taxation obtained as the quotient between the net tax liability and the accounting profit before taxes for those companies with a positive accounting profit.