Content of the publication

Contents

The publication is composed of this Methodology and the Statistical Tables.

The Methodology provides the population and territorial scope of the statistics and presents the specific classification variables created expressly for this publication. It also lists the common classification variables with the general Personal Income Tax statistics and presents the operating variables used for the purposes of this publication.

Regarding classification or exploitation variables common to Personal Income Tax statistics, the user is referred to the general methodology.

The Statistical Tables present the information for the NATIONAL TOTAL in four blocks: block I: Integration module with Personal Income Tax, block II: Demography, block III: Summary of Personal Income Tax, and block IV Statistics by games.

Block I: Integration module with Personal Income Tax. This block serves as a link between the statistics on Personal Income Tax filers and this publication. The groups and general or main data on the tax are tabulated here to serve as a link between the tax-filing population and the subset of declarations with disability status.

Block II: Demography. This block presents two perspectives, the first one describing the group of people with disabilities and their personal characteristics, such as age, gender, type and degree of dependency; and a second one, which describes the group from the perspective of the Personal Income Tax declaration, presenting groupings of declarations according to the family circumstances subject to tax protection. The classifications adopted in this set of tables are: territorial, by type of declaration and degree of dependency, by combination of dependency situations of people who enjoy the personal minimum for disability in each declaration and according to whether or not they receive income exempt from taxation.

Block III: Summary of Personal Income Tax. This block consists of a set of tables that show, on the one hand, the most relevant items of the tax from the perspective of disability, which is the universe that is intended to be shown, and, on the other hand, the main items in the global analysis of personal income tax (summary tables of block III of the Personal Income Tax statistics). This block is presented, by category of the declaration, from a double perspective: of the Autonomous Community and the gender of the main income earner. Additionally, the classification of the declarations is shown depending on whether or not exempt income is included in the income.

Block IV: Statistics by games. This section presents the items in the declaration form, grouped into 18 groups based on the structure of the forms themselves. Detailed information is provided item by item for 10 "income and income allocation" sections. Each item can be consulted for two groups: one corresponding to the declarations in which the person with a disability is one of the income earners, and another, to the declarations in which the person with a disability is a dependent descendant or ascendant of the income earner.