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Methodology

BLOCK II - Demographics

In it Block II of Demography Aggregate information is presented from two different perspectives:

Perspective on the number of people with disabilities: The number of people with disabilities is shown in tables classified by age, gender of people with disabilities, and CC.AA. and type of dependency.

Perspective on the number of Personal Income Tax returns: The number of declarations and the number of people with disabilities they contain are shown, as well as the amount of the Tax Base, the Quota resulting from the self-assessment and the Exempt Income (concepts explained below).

  • 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 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.
  • Taxable base: It is the sum of the general tax base and the savings tax base.
  • Amount resulting from self-assessment: This corresponds to the item in the declaration that includes the sum of the increased net contributions, state and regional, reduced by a series of deductions and offsets.
  • Exempt income: Given the special characteristics of the group under analysis and the amount of exempt income linked to disability and dependency, it has been decided to integrate the information obtained from the income declared using code L of Form 190 into this publication, as well as the new deductions included in Articles 80 and 81 bis of the tax. Only severance pay and exempt allowances are excluded from the L codes (both in the analyzed group and in the complementary group).

The classification criteria used in block II are the following: At the regional level, declaration categories linked to disability situations, combination of family circumstances of disability, types of dependency defined according to the degree of disability, gender of persons with disabilities (limited to the holders of the declaration), and declarations with imputations of exempt income. These criteria are presented in more detail in the section on classification variables.