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Methodology

Contents

The publication is composed of this Methodology and the Statistical Tables.

The Methodology provides the population and territorial scope of the exploitation, defines the variables that are the object of exploitation and presents the classification variables used.

The Statistical Tables present the information in two blocks:

  • Block I: Statistical data. This block provides aggregated information in 2 large groups of information
    • General information. Contains two sets of tables:
      • Totals: Tables referring to the total variables collected in form 231, distributed by effective rate bracket paid, accrued and sign of the result before taxes. All these variables are calculated according to the characteristics of the group as a whole.
      • Ratios: It presents a fiscal and economic overview measured in terms of tax rates, productivity, and profitability classified by effective rate bracket paid and accrued. All classification criteria refer to the specific characteristics of each group as a whole.
    • Comparison tables: It consists of three sections and aims to connect different territorial levels: Spain, Other EU countries and non- EU jurisdictions.  Next we analyze these sections
      • Territorial distribution: It contains the territorial distribution (weight in the territory with respect to the total) of groups, constituent entities and total income. This information is provided by group's effective paid and accrued rate tranche.
      • Tax contribution: It provides the positive effective rate paid and accrued (measure of the tax burden) classified by the same territories and variables as in the previous tables.
      • Location and economic substance: It provides profitability, productivity per employee, and number of employees per subsidiary, classified by the same territories and variables as in the previous tables.
  • Block II: Detailed data:
    • By jurisdiction: The details include the grouping of each continent and, in the case of Europe, the complete list of EU jurisdictions is also included. With this detail, a series of tables of the total variables of the model are presented. On the other hand, a series of tables of statistical measurements of the model variables are provided, that is, means, ratios and distribution percentage.