Statistics of payers of Personal Income Tax by main municipalities by postcode

Statistical publication of the IRPF registrants of the largest municipalities by postal code, specifically designed to provide a greater detail of the average gross income and the magnitudes declared at the postal district level in the largest municipalities of the territory of the common tax system (TRFC). The territorial distribution of the population in Spain is characterised by the coexistence of a high concentration in a few large urban centers and a spread in very large rural areas of small groups of inhabitants. This circumstance makes that the average income can be very different between the different neighborhoods of a large municipality. The selection of municipalities has been made according to three criteria of which at least one of them must be met: population size (more than 200,000 inhabitants according to the Population Census), fiscal size (more than 100,000 income tax returns in the fiscal year) and total gross income (having an aggregate gross income above 2.2 billion euros). In most cases the three criteria are met simultaneously, but there are a few cases in which only one of them is valid. Although there have not been defined farm variables other than those included in the Statistics of Reporters of Income Tax by Municipality, it does change the form of presentation of some tables, in particular the first two tables. The first incorporates the percentage of participation (representativity) of the variables of each of the largest municipalities in relation to the total in TRFC, and in the second the comparison of the largest municipalities is established with respect to their own Autonomous Community for the most significant variables of exploitation (declarative index, population, average gross income and average disposable income).