Summary of SME coverage

Within the section on Summary of SME Coverage, the profit and loss account tables for both groups (corporate and non-corporate) are published:

PG Account (Corporate)

It presents the profit and loss account of the corporate companies that declare in model 200 for the group of non-financial companies of the statistics of "Non-consolidated annual accounts of Corporate Tax", for the group of corporate SMEs EU criterion (according to the definition included in Annex 1 of Commission Regulation (EU) No 651/2014) and for the group of SMEs defined for this statistics. In both cases, data is also included for those with a positive accounting result. See Annex III.

NOTE: The data included in the positive taxable base, gross tax liability and net tax liability refer to the details published in the statistics of consolidated annual accounts of the Corporate Income Tax.

PG Account (Non-Corporate)

The table for determining performance in direct and simplified direct estimation is the profit and loss account of the activities. It has been formulated according to an analytical or cascading account model, so that it is built according to the existing structure in the statistics of the "Non-consolidated annual accounts of Corporate Income Tax" for non-financial corporate companies. In this way, an equivalence can be established between the concepts "Added value", "Gross operating profit", "Net operating profit" and "Return on ordinary activities" in both statistics. In addition, information has been added on the number of entrepreneurs and number of activities, the reduced net income (reduced by a series of tax benefits), business activity structure ratios, and economic and tax ratios. These variables are shown in the table for the total number of companies in the determination of performance in direct estimation, and for the activities with profit or positive performance, as well as for the total number of entrepreneurs with a single activity in the direct estimation modality, making it possible to establish a representativeness of one group with respect to the other for each of the variables contained in the table. See Annex II.