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Methodology

Reference areas

Population scope

The population framework consists of the residential homes of all taxpayers who filed Personal Income Tax in the reference year.

Geographical scope

The territorial scope from the perspective of the taxpayer's domicile is limited by the Common Tax Regime Territory, since the taxpayers filing Form 100 do not include taxpayers domiciled in the chartered territories.

From the perspective of property location, only properties located in TRFC are shown, although the total from the declarant's perspective includes properties in any territory.

Time scope

This operation includes all annual declarations of the D-100 declaration form corresponding to the fiscal year in which the tax is due.