Content of the publication

The content of the publication consists of this Methodology and the Statistical Tables.

The methodology delimits the information collected, that is, to the geographic, temporal, and population scope, and defines the variables used and their classifications for greater use of the information contained in the publication.

The statistical tables are presented in three blocks:

IRPF_RAE integration module: relates the study group with the total number of Personal Income Tax filers
Entrepreneurs with economic activities: studies the universe of declarants who are the group studied by this statistic
Entrepreneurs with a single economic activity: The group of entrepreneurs and professionals with a single declared activity is analyzed in depth.

The first block includes a presentation of the groups that file Personal Income Tax returns and a summary of the Personal Income Tax returns for these same groups. The analysis groups are:

Business framework: individual entrepreneurs
Business framework: entrepreneurs for imputed income
Non-business framework

The last two blocks initially present descriptive tables of business demographics classified by autonomous community and by economic activity through the main characteristics of the entrepreneurs: gender, nationality and age.