objective

The objective of these statistics is to provide new information for analyzing and understanding the structure and behavior of large Spanish multinational groups, particularly with regard to direct taxation. This allows for a more complete view of the global activities of the largest Spanish multinational groups. It is not limited to providing Form 231 data in fixed table structures, but also provides ratios and averages by subsidiary, which will be very useful for analysts of this information.

The distribution of income, assets, workers, profits, taxes and activity by tax jurisdiction is presented. This territorial perspective allows for the display of intermediate aggregations by continent and jurisdiction of the European Union.

In short, statistics provide the territorial distribution of capital, assets, workers, and production on the one hand, and the distribution of the tax burden among territories on the other. Laying the groundwork for establishing new tax distribution formulas in the case of multinational groups, where there is no direct relationship between the location of production and the location of profits.