Population scope

The population framework consists of all taxpayers required to file Form 231 for the Country-by-Country information declaration, i.e., entities resident in Spanish territory that hold the status of dominant entity in a group, defined in the terms established in Article 18.2 of Law 27/2014, of November 27, on Corporate Income Tax, and that are not simultaneously dependent on another entity. This information must also be provided by entities resident in Spanish territory that are directly or indirectly dependent on an entity not resident in Spanish territory that is not at the same time dependent on another entity, or permanent establishments of non-resident entities, provided that any of the circumstances provided for in article 13.1 of the Corporate Income Tax Regulations occur, when consolidated net turnover worldwide is equivalent to or greater than 750 million euros for all the entities that form part of its group.

The statistics are limited only to those groups whose reporting entity in Form 231 is the parent or controlling entity of the group.