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Methodology

Content of the publication

The content of the publication consists of this Methodology, the Statistical Tables and the Annexes.

All tables are offered at a level of detail ranging from the highest aggregation "National Total" to all possible cross-references, always safeguarding the confidentiality of the statements and taking into account the following classification variables:

  • Economic classifications:
    • Autonomous community
    • Legal personality and size (Type of entity)
    • Economic Sector (Type of activity)
    • Economic Sector (CNAE25)
  • Tax classifications:
    • Class
    • Collective
    • Sign of the annual settlement result

The use of cross-classification criteria with up to three simultaneous classification variables makes this statistic one of the most detailed in all publications, with a high number of tables.

Finally, a series of Annexes which will undoubtedly be useful to users of the publication.

  • I. Table models
  • II. Sectoral Classification
  • III. Tax return forms
  • IV. Methodological annexes
  1. A. METHODOLOGY
  2. B.DESCRIPTION OF CONTENT