Classification variables

GROUP CASH PAID TYPE SECTION

To calculate the effective rate paid for the group with positive amounts, the generated variables positive IS paid and Profit are first calculated from the model information, taking only the positive amounts. They are then accumulated for each Spanish parent company and the percentage rate is calculated by dividing both variables.

There are six type sections which are:

• EFFECTIVE TYPE TRANS (percentage)
  • Less than 5
  • [5,10)
  • [10,15)
  • [15,20]
  • [20,25)
  • Greater than or equal to 25

GROUP CASH ACCRUED TYPE SECTION

This variable is defined in the same way as the previous one, but with the information on the positive accrued corporate tax provided by the declaration. That is, the positive accrued IS and profit are calculated first and then accumulated by matrix and the effective rate is calculated.

SIGN GROUP RESULT BEFORE TAX

Multinational groups are classified according to the sign of the amount of accumulated profit or loss before tax for all jurisdictions for which their parent company reports, taking the values: positive (profit) or negative (loss).

TAX JURISDICTION

Block II of the statistics provides information by tax jurisdiction, that is, country by country where the group's entities are located. Detailed information by country is only given for those countries belonging to the EU. For the rest of the countries, the information is provided accumulated and classified by continent.

EU27 - EUROPE

• TAX JURISDICTION
  • Germany, Federal Republic of
  • Austria
  • Belgium
  • Bulgaria
  • Czech Republic
  • Cyprus
  • Croatia
  • Denmark
  • Slovakia
  • Slovenia
  • Spain
  • Estonia
  • Finland
  • France
  • Greece
  • Hungary
  • Ireland
  • Italy
  • Letonia
  • Lithuania
  • Luxembourg
  • Malta
  • Netherlands
  • Poland
  • Portugal
  • Romania
  • Sweden