Filing

The Personal Income Tax regulations, regarding the economic activity of entrepreneurs and professionals, establish three methods for determining the net income from economic activities: normal direct estimation, simplified direct estimation and objective estimation of economic activities, in the latter case there is differentiated information for agricultural, livestock and forestry activities, and for the rest of the activities. Additionally, the database of individual entrepreneurs with business activity based on direct valuation is presented together with small-sized companies with similar characteristics in the Statistics on Corporate and Non-Corporate SMEs, where common classifications and comparisons are established between these different legal forms for carrying out economic activity.

The net income from economic activities constitutes the entrepreneur's income subject to taxation in the income tax; it is therefore the entrepreneur's remuneration or profit before taxes, although throughout the publication this magnitude will be referred to as: yields determined by the direct estimation method and yields determined by the objective estimation method (agricultural and non-agricultural).

The main objective of this statistic, which complements the Personal Income Tax) statistic, is to provide a publication describing the most notable characteristics of Spanish SMEs without a corporate form. This will allow us to complete the overview of general economic activity, the analysis of which has focused primarily on activities carried out by corporate-form companies. To this end, tax source information, and more specifically, information declared on the Personal Income Tax form, is undoubtedly of essential value.

Furthermore, given the importance of the Personal Income Tax for the Autonomous Communities, as it constitutes the main source of their financing system, the statistics will present the widest possible breakdown of information for each of the Autonomous Communities, preserving the confidentiality of the information in all cases.

In the 2022 financial year, two new features are being added to the statistics; The first is a new detail in the common classification for agriculture and livestock, both in direct estimation and in modules, which appears in all tables with a breakdown by IAE. The second new feature is the addition of two highly interesting tables that provide a more detailed understanding of the income and returns from economic activities in objective agricultural and livestock estimations by specific product and service types.