Strengthening transparency

• From today, you can consult the Consolidated Corporate Data Statistics, which offers the effective tax rates allowing breakdowns by billing ranges, activity sectors and number of employees.
• In 2019, publications such as personal income tax statistics by postal codes in large cities, or the income of entrepreneurs and professionals will be incorporated.

December 18, 2018 .- The Tax Agency today begins an expansion of the catalogue of publications that it has traditionally compiled through the statistical exploitation of tax information.

In order to strengthen transparency and encourage debate on socio-economic issues based on data provided by tax statistics, the Agency will incorporate, among others, new publications in the field of personal income tax and corporate tax, as well as new computer tools for more agile management of information by researchers and specialized public.

The first of these publications is being added to the catalogue today. This is the Consolidated Corporate Data Statistics. Initially, it will offer data from 2016, the latest published to date in the publication it complements, the Annual Accounts of Companies, and will also be annual in nature.

Unlike the latter publication, the Consolidated Data publication includes the effect of fiscal consolidation on different types of companies.

With the new statistics, it will be possible, for example, to obtain the effective tax rate of entities, distinguishing by size (turnover ranges and number of employees) and by sectors of activity, excluding from the statistics entities that, due to their characteristics, pay taxes at the nominal rate of 0-1% provided for in the law, in order not to distort the calculation of the effective rates.

Income tax, by postal codes

In the area of Income Tax, the Agency will publish a new product that complements the Statistics of Personal Income Tax Declarants by Municipality in order to offer a breakdown of infra-municipal data for the case of the largest municipalities in terms of population. This will provide details of the average gross income and the amounts declared at the postal district level.

Additionally, a mode of displaying average gross income data in chromatic map format will be offered, so that the viewer can zoom in on a specific geographic area and notice the differences in average incomes existing in the different postal codes observed. Statistics will be published annually, with the first data (2013-2016) being available on 17 January 2019.

More information about professionals and entrepreneurs

Also in relation to personal income tax, the Statistics on Income from Economic Activities of Individual Entrepreneurs will be published, allowing an analysis of the income and taxation of these taxpayers by activity and geographical area, among other variables.

Traditional personal income tax statistics do not allow the isolation of the set of incomes of entrepreneurs and professionals. Since this is a publication based on income typology, and not on taxpayer profiles, only the income from economic activities can be linked to these specific groups, and it is not possible to determine what part of the overall figures relating to other income (work, capital, imputations) and capital gains are obtained by those who carry out an economic activity.

The new statistics will address this shortcoming and will also provide information on the profitability and effective rate of business and professional activity, the failure rate by activity and the demographic characteristics of entrepreneurs, as well as allowing the classification of groups based on their main source of income, tax base brackets and autonomous communities, among other criteria. The publication will be annual and the first available data, corresponding to the period 2012-2016, will be released on February 20, 2019.

Indicators of inequality and progressivity

In late 2019, and with a date yet to be determined, an analysis of the distribution of income and the tax burden of personal income tax filers will be published. This publication will allow users to study inequality and progressivity indicators, as well as the redistributive effect of the tax on the disposable income of taxpayers.

The main information to be included in this publication will be that corresponding to gross income (although in this case not including exempt income) and the associated tax burden, data that will be offered aggregated and distributed in income centiles and deciles to facilitate analysis.

Expansion of statistics on the business fabric

In order to facilitate a more comprehensive analysis of the evolution of the business fabric, a new publication is also planned that will expand the content of the current Report on Sales, Employment and Salaries of Large Companies, so that it will also include information from SMEs.

This incorporation of data from small and medium-sized businesses, in addition to offering a more accurate picture of the evolution of business activity, will do away with the current need to offer global information in terms of constant population, a criterion that was followed to avoid distortions due to the permanent entries and exits of large companies from the census.  The new publication will be published quarterly and will be added to the catalogue throughout 2019.

In addition, during the next year, various contents designed especially to facilitate the work of research staff will be added to the catalogue of publications, such as the annual samples of microdata on Personal Income Tax and Assets, or the Statistical Yearbook, which will allow combined consultations of different taxes and financial years.