Exploitation and classification variables

This statistic presents the data from two perspectives, which requires defining the relevant classification and exploitation variables considering the characteristics of the perspective in which we find ourselves.

Before going into the explanation of the classification and statistical exploitation variables, it is convenient to present some issues that will facilitate the understanding of the tabulations and classifications used.

The declaration is a file that provides us with aggregated and complete information on all income, all activities, and all signatory owners. This file allows us to obtain, directly or indirectly (generated), classifications such as the Autonomous Community, the tax base bracket, the economic activity as the main or secondary source of income in the declaration, the sign of the performance of the set of economic activities of the set of declaration modalities and the method of determining the performance of economic activities, also understood as the most important in the file.

Each of the relationships declaration_holder_modality_activity heading constitute independent activities that could be conceived as sub-files within the declaration, and become the unit of analysis from the ACTIVITY perspective. This information module provides the number of activities, the calculation of the income from all activities in their various forms, and, most importantly, the classification by activity category.

In turn, information from the taxpayer census or the declaration itself (age, nationality, and gender) is incorporated into the complete list of economic activity holders obtained from the so-called sub-files. Finally, the variable "employees" does not exist in the declaration file, nor in the activity file, so we have to go to the census of Personal Income Tax withholding agents to obtain the number of employees employed by each employer. For employers with a single activity, we can obtain an additional classification for their activities, distinguishing between those with and without employees. For businesses that carry out more than one activity, it is not possible to know the number of employees working in each of the activities.

In short, when we are talking about entrepreneurs we can show certain characteristics such as gender, age and nationality. When we are displaying the information from the file or declaration, its characteristics are different, such as taxable base bracket, economic activity as a primary or secondary source of income, performance characteristic of the set of activities, primary method of determining performance, size of the file by number of activities and by number of employees.

• 3.1. Net Amount Attributable to Economic Activity Performance

• 3.2. OPERATING VARIABLES
  • 3.2.1 Entrepreneurs with economic activities
    • 3.2.1.1 Business demographics
    • 3.2.1.2 Declaration perspective
      • 3.2.1.2.1 Summary of the Personal Income Tax return
      • 3.2.1.2.2 Taxation of economic activity by sign of performance
    • 3.2.1.3 Perspective by activity
      • 3.2.1.3.1 Tables by IAE headings
      • 3.2.1.3.2 Determining the performance of economic activities
  • 3.2.2 Entrepreneurs with a single economic activity
    • 3.2.2.1 Business demographics
    • 3.2.2.2 Perspective of the declaration of entrepreneurs with a single economic activity
    • 3.2.2.3 Perspective by activity of entrepreneurs with a single economic activity
      • 3.2.2.3.1 Tables by IAE grouping
      • 3.2.2.3.2 Determining the performance of entrepreneurs with a single economic activity

• 3.3 CLASSIFICATION VARIABLES

1. 3.1. Net amount attributable to the performance of economic activity
2. 3.2. Exploitation variables
3. 3.3. Classification variables