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Methodology

BLOCK I - Integration module with the Personal Income Tax

On the one hand, the " Personal Income Tax Groups" section presents the group covered by these statistics in relation to the overall group covered by the Personal Income Tax statistics. It shows the total number of returns and their breakdown by number and percentage, classified according to whether or not a member has a disability.

  • Number of statements: It is the number of statements that constitute the target population. They were selected because some of the people who depend on the income included in that declaration for tax purposes have a disability.
  • Number of declaration holders: This is the number of taxpayers listed as taxpayers, given that individual returns have only one taxpayer, while married joint returns have two.
  • Number of people with disabilities: This variable has been generated specifically for this publication and the complexity of its generation is due to the different situations and modalities of existing declaration. Specifically, to count descendants, if the declaration of the father and mother is available individually, each descendant is attributed as half of the child to each of them. In the event that there are individual declarations from either the father or the mother, but the other is not the declarant, the descendants are counted as a whole. Spouses on individual tax returns who have a deduction (DAFA) for a dependent spouse are not counted among the number of people with disabilities, because in that case the person's characteristics (age, gender, and degree of disability) are unknown, and they are not joint owners on the return.
  • Number of holders with disabilities: The number of declaration holders who have disabilities is shown here.
  • Other people with disabilities: Ancestors or descendants who are listed as such in the declaration and who also have some type of disability.

In the second section of this block, "General tax data" The number of declarations, amounts and averages are shown, broken down according to whether or not they have a member with a disability, for a series of concepts defined in the Personal Income Tax statistics (see the methodology of the Personal Income Tax statistics for more information).