Business margins observatory
Description
The Observatory of Business Margins is a joint project of the Ministry of Economic Affairs and Digital Transformation, the Bank of Spain and the Tax Agency that aims to have information for the monitoring and analysis of business margins.
This website offers several databases, annual and quarterly, from Corporate Tax and VAT models and withholdings on work income. In the case of Corporate Tax, a selection of variables of the Loss and Gains Account is provided. Figures for total sales (internal, export) and total purchases (internal, import), in the first case, and for wage bill and wage earners, in the second case are provided from VAT returns and withholdings on labour income.
The population under study in each year is all non-financial companies that have corporate income tax, VAT and withholding tax returns. Only some activities with a high percentage of VAT-exempt transactions are excluded. The activities are classified in double digits of the CNAE, except in wholesale and retail trade (three digits and in some cases four) and some special groupings.
Resources
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https://sede.agenciatributaria.gob.es/Sede/estadisticas/observatorio-margenes-empresariales/observatorio-margenes-empresariales.html |
Tags
- empresa
- retenciones-sobre-rendimientos-de-trabajo
- sociedades
- iva