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Methodology

BLOCK III - Summary of personal income tax

It is made up of the sections

  • Specific data on disability protection
  • Category of the declaration and CC.AA.
  • Summary by CC.AA. and gender
  • General data
  • Economic data
  • Tax settlement
  • Family situation
  • Personal Income Tax amount corresponding to the Autonomous Community of residence
  • Category of the statement and gender
  • Summary by Category of the statement and gender
  • General data
  • Economic data
  • Tax settlement
  • Family situation
  • Personal Income Tax amount corresponding to the Autonomous Community of residence

In this block, the first section is a specific table that does not find its equivalent in the Personal Income Tax statistics; however, the rest respond to the operating variables presented there, with some exceptions in the settlement sheet.

In all sections the information referring to the items are: Number, Amount and Average. In the section of Settlement, the variable amount is an aggregation of the autonomous part and the state part.

The first group of tables in Block III refers to specific data on disability protection in Personal Income Tax and is presented classified by the Declaration Categories and gender, and consists of 6 blocks of information referring to the following subjects: Income from work and economic activities, social security, personal and family circumstances, housing incentives, regional deductions for the protection or assistance of people with disabilities, and the new deductions for dependents with disabilities.

In block III, the second and third groups of tables follow the following classification criteria: Disability declaration categories with CCAA or Gender of the declaration holder.

Under the rubric of Family situation, the operating variables are the same as those presented in the general Personal Income Tax statistics (for more information, consult that methodology).