The Tax Agency presents the publication, STATISTICS OF PERSONAL INCOME TAX TAXPAYERS, based on the Personal Income Tax returns corresponding to the fiscal year of reference of the statistics. This publication comprises detailed information of the main items contained in the D-100 return form sorted under different perspectives. In the financial year 2007, as a novelty, the classification by nationality has been incorporated in the statistics sorted by items as in the tax summary.
The Income Tax is a direct tax that taxes the individual income or the family income, hence the main classification of the statistics is the modality of taxation, which can be Individual or Joint.
On the other hand, the importance that this information has for the Autonomous Communities in constituting this tax one of the main autonomous financing sources, the general statistics is repeated for each and every Autonomous Community, and for the cities of Ceuta and Melilla, preserving the statistical secret in all the cases. This is the level for consulting the autonomous deductions introduced by the communities and cities with statutes of autonomy in the use of their regulatory competences.