Description
The State Tax Administration Agency makes available to researchers and users the Annual Heritage Sample based on Wealth Tax returns (model D-714).
It is an annual sample of anonymised microdata corresponding to Wealth Tax returns, which allows researchers to carry out tax policy assessments using micro-simulation techniques.
Since the regulatory powers that allow the coexistence of different exempted tariffs and minimums, as well as own subsidies and deductions, and a harmonised application of limits with that derived from income tax, are transferred, this tax is ideal for simulation exercises of territorial fiscal policy.
The sample offers information on the wealth of natural persons, their territorial distribution and the different assets that compose it, distinguishing six types of assets and rights susceptible to economic valuation: immovable property, economic activity property, movable capital property, insurance and income, sumptuous property and other property and rights of economic content
Resources
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Description |
Link |
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0 |
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https://sede.agenciatributaria.gob.es/static_files/Sede/Tema/Estadisticas/Muestras_fiscales/Muestra_anual/Documentacion/Instrucciones_solicitud.pdf |
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0 |
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https://sede.agenciatributaria.gob.es/static_files/Sede/Tema/Estadisticas/Muestras_fiscales/Muestra_anual/Documentacion/Ficha_solicitud.pdf |
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0 |
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https://sede.agenciatributaria.gob.es/static_files/Sede/Tema/Estadisticas/Muestras_fiscales/Muestra_anual/Documentacion/Nota_metodologica.pdf |
Tags
- agencia-estatal-de-administracioĢn-tributaria
- agencia-tributaria
- patrimonio
- aeat