Assets

In the corporate SME, it corresponds to the sum of tangible fixed assets and financial fixed assets, which are made up of long-term and short-term financial investments in the financial statements of non-financial companies.

In non-corporate SMEs, the Balance Sheet relating to the Assets of the activity is not available, therefore, it is calculated through the information available from the AEAT, either in the taxpayer's own declaration (affected assets), or in the informative declarations of third parties (financial assets), or in the data of the real estate cadastre. The different valuation of the elements can distort their comparability. However, the special interest of this statistic is that for the first time the material elements related to the real estate activity of individual entrepreneurs have been evaluated.