Territorial: province and autonomous community

From a territorial point of view, the information can be broken down according to the province and the Autonomous Community. Depending on the perspective from which the three different groups are studied, a distinction is made between the tax domicile of the recipient and the withholding agent. Thus, in the case of the unemployed and pensioners, the tax domicile taken as a reference is always that of the recipient, and yet in the case of the salaried group, both the tax domicile of the withholding agent and that of the recipient are used since the study of this group is presented from both perspectives: withholding agent or paying company and recipient or employee.