Introduction

StatisticsLabor Market and Pensions in Tax SourcesIt is based on the annual declarations of Model 190 submitted by all natural persons, legal entities and other entities, including Public Administrations, who are obliged to withhold or pay on account for Personal Income Tax in accordance with the provisions of Article 71 of the Tax Regulations, pay or credit any income related to the year of the statistics, providing a quantification and description of the mass of work income received and/or generated in the Territory of Common Tax Regime.

This declaration form is for informational purposes only, and it does not have, as is the case with other tax declarations, any exemption from the obligation to declare. Thus, all entities that pay salaries, pensions or unemployment benefits are required to submit the form, regardless of their legal status, activity, size or whether they are public or private, so the information is exhaustive and very detailed. Each withholding agent or payer of income presents a summary information and a list of recipients with individualized data to construct remuneration paid and withholdings made. The base consists of the populations of salaried workers, pensioners and recipients of unemployment benefits who reside in the Territory of Common Tax Regime. These lists of recipients include all persons who receive income subject to Personal Income Tax ( Personal Income Tax), even if it is remuneration lower than the legal minimum exemption for the obligation to declare Personal Income Tax, remuneration with a zero withholding rate and exempt income.