Statement perspective

For tax purposes, each return contains the income of one or more individuals. Regarding economic activity, income may be derived from one or more activities carried out by one or more persons. The tax mechanism requires activities to be declared separately according to the method used to determine the income, with three methods for determining the net income or profit from the activity: normal direct, simplified direct and objective estimation. In objective estimation there are two different procedures, one for non-agricultural business activities and another for agricultural ones. Up to six different activities can be included within each of the modalities.

From the declaration perspective, the information is analyzed considering each declaration as a unit of analysis and the classification criteria derived from the attributes or characteristics of the declaration are incorporated, combined with others from the census of declarants or other information from tax sources (number of employees). At this point, it should be noted that some ratings and operating variables shown in the tables have been obtained from more or less complex computer processes or algorithms. Examples include the main source of income, the effective rate and rate attributed to the economic activity, the classification of the declaration in a performance determination method, the calculation of the performance of all economic activities, and the inclusion in these calculations of imputed income from the attribution of income corresponding to economic activities. All these issues are detailed in the description of the corresponding variables.

This approach, which allows the data of the analyzed group to be highlighted within the general framework of Personal Income Tax, presents different summaries of the main Personal Income Tax variables from different perspectives, specifically highlighting income and the deductions and payments on account related to economic activities.