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.