Consolidated Annual Accounts on Corporate Tax

This statistic contains the consolidated information of individual companies not integrated into groups that declare in model 200 and the consolidated groups that do so in model 220. This new information, which is complementary to that provided in the Statistics of the Annual Accounts in the Corporation Tax, will provide the liquid contribution consolidated by corporate tax with accrual criteria. Corporate tax contains a Consolidation Tax Scheme that allows companies to declare and tax tax on a consolidated basis. The objective of this publication is to expand the information related to consolidated groups, disaggregating the information already published for the total number of companies for groups of non-financial institutions, credit institutions and insurers, combining the data declared by individual companies and consolidated groups, with details of the main amounts declared and the effective rates per turnover and number of employees in such a way that the total data by type of entity correspond to the actual taxation of entities subject to corporate tax in Spain. In order not to skew the calculation of the effective rates, companies that are taxed at rate 0 (Pension Funds, UTES and SOCIMIS) or their tax rate is 1 % (Collective Investment Institutions and SICAV) are eliminated.本统计数据涵盖两类主体的合并申报信息：一是未纳入企业集团、以申报模型200进行申报的独立企业，二是以申报模型220进行申报的合并集团。本数据集新增信息为《企业税年度账户统计》已披露内容的补充，将以权责发生制原则呈现企业税项下的合并应缴税额。 企业税体系设有合并纳税方案，允许企业以合并方式完成申报与纳税。本次发布的核心目标为扩充合并集团相关信息：针对非金融机构、信贷机构及保险公司三类集团，对已披露的各集团企业总数量数据进行细分拆解，整合独立企业与合并集团的申报数据，披露主要申报金额、按营业额及雇员人数划分的实际税率细节，确保按主体类型划分的总数据与西班牙境内受企业税管辖主体的实际纳税情况完全匹配。 为避免扭曲实际税率的计算逻辑，本数据集将剔除适用0%税率的主体（养老基金、UTES与SOCIMIS），以及适用1%税率的主体（集合投资机构与SICAV）。