Population scope

The statistics presented in the Labor Market and Pensions section of tax sources are a census-based investigation whose population framework consists of all companies and entities that pay certain types of remuneration: wages, pensions and unemployment benefits; and by the relationship of perceptions and perceivers of these types. From the perspective of the withholding agent, the declarants of form 190 who exclusively pay and withhold other types of income are totally excluded from the scope of study, namely income from economic activities (agricultural or professional), exempt income, prizes, transfer of image rights, as well as the income of directors and administrators. From the perspective of the withheld party, the following are also excluded: the income listed in the previous section related to the selected withholding agents and the income of those withheld who have tax domicile in the Foral Territories, regardless of whether the corresponding withholdings have been paid to the State Treasury or to the Foral Treasuries.

The reporting units that are required to submit Form 190 are the following:

1. Companies or entities that produce goods and services intended for sale, whatever their legal personality, activity and size. Are included:
   • Business owners, farmers, and professionals who are individuals.
   • Communities of property and civil partnerships of persons that lack legal personality.
   • Societies of all types and cooperatives.
   • Temporary business associations.
2. Private non-profit institutions or private administrations that provide services, not intended for sale, to particular groups of families or companies.
3. State, regional and local public administrations.
4. Natural persons, legal entities and other entities not resident in Spanish territory that operate therein through a permanent establishment.

Reporting units do not include households that pay wages to domestic workers.