A new publication is presented, Statistics of payers of Personal Income Tax by main municipalities by postcod, complementary to the Statistics of payers of Personal Income Tax by municipalities, specifically designed to provide greater detail of the average gross income and declared magnitudes at the postal district level in the main municipalities of the territory of common tax regime (TRFC).
The territorial distribution of the population in Spain is characterised (as in many other countries) by the coexistence of a high concentration in few large city centres and a dissemination in very numerous rural centres of reduced groups of inhabitants.This circumstance highlights the need for information with greater territorial definition for the first group, since the average income can be very different between different neighbourhoods of a large municipality.
The selection of municipalities has been done according to three criteria, of which at least one must be fulfilled:size of the population (more than 200,000 inhabitants according to the Population Census), fiscal size (more than 100,000 Personal Income Tax returns in the fiscal year) and total gross income (to have an appended gross income of more than 2,200 million euros).In most cases the three criteria are fulfilled simultaneously, but there are few cases in which only one is valid.
Although different operation variables of those included in the Statistics of payers of Personal Income Tax by municipalities have not been defined, the presentation of some tables, particularly of the first two tables, does change.The first adds the participation percentage (representation) of the variables from each of the main municipalities with regard to the total in TRFC, and in the second, the comparison of main municipalities is established with respect to its own Autonomous Community for the most significant operation variables (declarative index, population, average gross income and average disposable income).
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