Activity outlook

From the activity perspective, each of the activities in the declaration is considered a unit of analysis, and classifications and characteristics inherent to the activity and the subject performing it are analyzed.

The activity perspective presents a general analysis of the main variables of the declared activities (number of activities, positive performance, attributable effective rate and failure rate) with the maximum level of detail by activity according to IAE codes. Depending on the performance determination method, the declaration template provides a breakdown of the information. In addition, the income statements are presented by methods of determining returns according to different classifications of interest (IAE headings, Autonomous Community, nationality and gender). The information relating to the direct estimate presents a complete profit and loss account. The information relating to the objective estimate presents a list of income and returns obtained from products or services derived from agricultural, livestock and forestry activities.

The declaration and activity perspectives have their connection in declarations with a single economic activity. This section analyses common characteristics of both perspectives due to the bi-univocal relationship established between them (a statement - an entrepreneur - an activity). The statistical tables of entrepreneurs with a single economic activity They also present information from both perspectives, in addition to their business demographics.

• Declaration perspective: It presents a summary of the main items in the Personal Income Tax return, highlighting those related to income from economic activities. All of them are analyzed, distinguishing between data relating to entrepreneurs with or without employees, according to different classifications of interest (Autonomous Community, nationality, age and gender).
• Activity outlook: In this case, with a detail of up to 30 activities, variables are presented referring to both economic and fiscal aspects related to the activity carried out, as well as to the global tax burden borne by the entrepreneur in the Personal Income Personal Income Tax (number of activities, number of employees, positive performance, effective attributable rate and net tax attributable to the activity and base, rate and total net tax for Personal Income Tax) and classified by different relevant criteria (Autonomous Community, source of income, size of employees and base brackets). In addition, the income statements are presented by methods of determining returns according to different classifications of interest (IAE headings, Autonomous Community, nationality and gender).