FAQs
The Sales, Employment and Salaries reports exploit the economic information contained in the VAT and Withholding Tax return models for work and professional activities. These statements include information on sales (domestic and export), imports, employment and wages, in addition to the variables for settling the respective taxes. It is this economic information, once it has been duly processed from a statistical point of view, which constitutes the source of the data contained in the reports and provides a signal of the economic situation.
There are two reports for Sales, Employment, and Salaries : the monthly Large Companies Report and the quarterly Large Companies and SMEs Report. The first uses information from the monthly VAT declaration forms and the Withholdings on employment income of large companies. These companies have been required to file their tax returns electronically since 1999. The quarterly report uses previous monthly statements and also the statements of SMEs in the form of a public limited company or a limited liability company. The latter are required to submit their declarations on a quarterly basis, although in the case of VAT they must do so monthly if they are registered in the Monthly Refund Register or, in general, if they wish to do so voluntarily. Since the third quarter of 2008, they must submit their declarations electronically.
Large companies in tax terms are natural persons or legal entities whose turnover exceeded 6.01 million euros in the previous year. The determination of the volume of operations is made in accordance with article 121 of Law 37/1992 on VAT.
For the purposes of this publication, corporate SMEs are considered to be all companies in the form of a public limited company or limited liability company that are not Large Companies. It follows from the above that there may be other SMEs that are not included in the group analysed in these statistics (for example, cooperatives, temporary business associations or economic interest groups). The reason for only including corporate SMEs is that they are the only ones that are required to submit their declarations electronically (Order EHA/3435/2007, of November 23) and, therefore, they form a homogeneous group over time.
The geographical scope is the so-called Common Tax Regime Territory; That is, companies that operate exclusively in the territories managed by the estates of the Basque Country and Navarra are excluded and, in the case of the variables obtained from the VAT declaration models, the companies that do so in the territories that are left out. of the scope of application of said tax (Canary Islands, Ceuta and Melilla).
Taxpayers file a single return (monthly or quarterly) for all their activity within the territory subject to the tax, without distinguishing where the sales were made or the salaries subject to withholding were paid. Taxpayers usually file their tax return in the place where they have their tax domicile. For all these reasons, the territorial information that could be published would be accumulated in those territories where there is a greater concentration of tax domiciles.
Monthly VAT returns must be submitted by the 30th of the month following the month in which they are due, except for the January accrual, which must be submitted by the last day of February. In the rest of the cases (quarterly VAT and model of Withholdings on monthly and quarterly work income), the period ends on the 20th of the month following the accrual period.
Companies that meet the turnover requirement in the previous year form the Census of Large Companies, which, by definition, varies each year, but remains fixed throughout the year. This means that the variations in the variables observed over the course of a year are due, on the one hand, to changes in the variable and, on the other, to the update of the Large Business Census at the beginning of the year. To avoid the problem that this variation in the Census implies, the calculations in the monthly report only take into account those companies that have submitted a declaration in two consecutive months, which is called constant population . By incorporating corporate SMEs into the analysis, it is possible to treat the entire group (Large Companies and SMEs) as a complete population and, therefore, a constant population analysis is not essential.
On the AEAT website, in the section dedicated to tax statistics, you can find information relating to the annual sales volume of the group of Large Companies and SMEs (Economic and tax results in VAT) , as well as the wage bill paid by them (Labor market and pensions in tax sources) . It should be noted, however, that comparisons must be made taking into account the different population areas, the unequal sectoral coverage and the different definitions of the variables of each of the sources. In the specific case of this publication, and as explained in the methodology, the data refers only to Large Companies and SMEs in the form of public limited companies or limited liability companies; Activities related to energy, financial and insurance institutions, public administrations, education and health are excluded; and the definitions of the variables are subject to the requirements of the monthly and quarterly models of VAT and Withholdings for work income and professional activities.