Taxation sources: Income tax microdata

Publication of fiscal microdata

This initiative arises from the joint work of the State Tax Administration Agency and the Institute of Fiscal Studies (Statistics Unit; General Sub-directorate of Taxation Studies), as a contribution by the State Secretariat for Taxation and Budgets to the policy of transparency and research launched by the Ministry of the Economy.

Specifically, the following products can be requested::

• Income tax sample 2006 IEF-AEAT (filers): sample of the tax returns of 2006, with approximately a million records
• Income tax sample 2006 IEF-AEAT (Non-filers): representative sample of contributors not included in the filers, through data on withholdings contained in form 190.
• Income tax sample 2005 IEF-AEAT (filers): sample of the tax returns of 2005, with approximately a million records
• Income tax sample 2005 IEF-AEAT (Non-filers): representative sample of contributors not included in the filers, through data on withholdings contained in form 190.
• Income tax sample 2004 IEF-AEAT (filers): sample of the tax returns of 2004, with approximately a million records.
• Income tax sample 2004 IEF-AEAT (Non-filers): representative sample of contributors not included in the filers, through data on withholdings contained in form 190.
• Income tax sample 2003 IEF-AEAT (filers): sample of the tax returns of 2003, with approximately a million records
• Income tax sample 2003 IEF-AEAT (Non-filers): representative sample of contributors not included in the filers, through data on withholdings contained in form 190.
• Income tax sample 2002 IEF-AEAT (filers): sample of microdata, especially suited for transversal studies, and representative both of income levels and of geographical areas (Autonomous Communities). This sample of the tax returns of 2002 has approximately a million records. Documento de trabajo 15 of 2005 (DOC15_05.pdf) gives a general description of the sample.
• Income tax sample 2002 IEF-AEAT (Non-filers): representative sample of contributors not included in the filers, through data on withholdings contained in form 190.
• Income Tax Panel (income tax filers): the existing information (1982-1995) was extended to include the 1996-1998 period, maintaining the same design criteria for this base of anonymous microdata.

During the second half of 2009 a new, updated and improved income tax panel will be published, based on fiscal year 2003. This panel will ne used to provide data for longitudinal studies by following a panel of individuals over time. The new design is intended to combine the tracking of individuals appropriately with possible fiscal declaration units, while incorporating territorial representativeness. This panel will be extended back to 1999 and into the future, mitigating the degradation problems of the earlier panel.

Protocol for requesting data pdf 39 kb