Geographical scope

The existence of special tax regimes based on territory in the Provincial Councils of the Basque Country and Navarre limits the geographical scope of this statistic to the so-called Common Tax Regime Territory, which in principle excludes the aforementioned territories. However, companies or entities that operate or maintain establishments in both territories are obliged to pay the withholdings and to submit the corresponding annual declaration to the Tax Administrations of both. Thus, this statistic includes all those recipients with tax domicile in the Territory of Common Tax Regime who receive payments from entities or companies with the obligation to declare in any of the Tax Administrations.