Household Income Distribution Atlas (HIDA) Technical Project - Sub-Directorate General of Socio-Demographic Statistics April 2021 - INE
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Household Income Distribution Atlas (HIDA) Technical Project Sub-Directorate General of Socio-Demographic Statistics April 2021
1 Introduction: project objectives
Currently, the Living Conditions Survey (LCS) is the statistical reference source for
income distribution studies. This is a sample household survey that investigates
some 16,000 households spread throughout the national territory. The maximum
disaggregation allowed by this survey is by autonomous community, since high
sampling errors are already present at that level of detail.
A sample extension began in 2019 that will end in 2022, with its duplication.
Although this expansion will make the indicators broken down by autonomous
community more robust, the LCS will remain unable to offer more detailed
breakdowns, which are in great demand among users.
Following a different perspective and objectives, since 2016 a collaboration with
the AEAT has been developed 1 for the INE Urban Indicators project, which consists
of the publication of average income data for a list of cities with more than 50,000
inhabitants and at a lower than municipal level (neighbourhoods) for cities with
more than 250,000 inhabitants. Unlike the ECV, which investigates a sample of
households, this operation is of a census type, allowing a very detailed territorial
disaggregation.
Income information by cities is constructed at the most disaggregated territorial
level possible, the census sections 2. The INE does not have access to individual
income data, which are held by the tax authorities, so Urban Indicators is built
through an exchange of information: the INE provides the AEAT with a file of
households and individuals that compose them, which is described below,
indicating the census section where aggregate income data are found and
received for each census section. Income, therefore, is assigned to the place where
the income recipient resides according to his/her registration, not according to
his/her income statement (or model).
This Household Income Distribution Atlas (ADRH) is framed in this context. This is
an experimental project, which proposes the construction of statistical indicators
of the level and distribution of household income at the municipal and infra-
municipal level, based on the information link of the INE with tax data, mainly from
the AEAT, but also containing information of the Provincial Haciendas.
This project is based, therefore, on two elements: a population file, prepared by
the INE, and tax information, from official tax sources.
The starting population file an important novelty for public statistics and is part of
the preparation work for the 2021 Population and Housing Census. Starting from
the Municipal Register and using other administrative files, the INE builds a file
called “precensal” on January 1 of each year, the first of which is relative to 2016.
This file is the starting point for the preparation of this household income
1
Information is also received from the Haciendas of the provincial territories, except for Álava.
2
The census section is a territorial unit that subdivides the municipality for statistical and electoral purposes. It is defined
by easily identifiable boundaries (rivers, streets, etc.) and has a size of between 1,000 and 2,500 inhabitants, unless the
municipality has a smaller population, in which case the entire municipality constitutes a single census section.
2information because it is to this file that the incomes found in the different tax
models are assigned.
The second pillar is the tax information that is linked to the population file. The set
of tax models involved is listed in Annex I. The objective of the project is to provide
not only average values but also to construct inequality indicators for
municipalities that exceed a certain population threshold. Income distribution
indicators will be of the type 'percentage of population below or above certain
income levels'. Likewise, inequality indices such as the Gini index or the P80 / P20
ratio will be provided.
In addition, other new demographic data will be offered, prepared from the
information contained in the population file that the INE prepares as a starting
point for this project.
The operation has an annual character so it will be possible to study the temporal
evolution of these indicators 3.
In the update of the HIDA publication carried out in November 2020, the tabulation
is expanded and restructured, including new indicators and expanding the
geographical scope in some of them.
Project Scope
2.1 POPULATION UNDER STUDY
The population scope is made up of the population residing in family dwellings
according to the Precensal Population File (FPC) as of January 1 of the year
following the reference period for the income data. This file is a statistical population
register prepared from the census and its crossing with other administrative registers
and constitutes the population base on which the Population and Housing Census 2021
will be constructed.
The population at January 1 of each year is linked to the income received during the
previous year, so the income received by people who had received it during part of the
previous year but who were not included in the FPC in that date (deaths, emigrations).
In principle, the population residing in collective establishments is excluded, although it
is possible to expand the scope in the future to also include this population.
2.2 GEOGRAPHICAL SCOPE
The scope is made up of the national territory as a whole. However, currently only
a minor subset of the indicators refers to the entire territory, which is the average
income data.
It must be borne in mind that the limits of the different territorial demarcations (especially those of the census
3
tracts) may vary over time, which sometimes makes it difficult to monitor the indicators over time .
3The information on income distribution, which was initially limited to the so-called
Common Tax Regime Territory, broadens its geographical scope by incorporating
data from some Provincial Treasuries.
In the case of Álava, data are not available by census sections but only by
municipalities, taken from the Personal and Family Income Statistics published by
the Basque Institute of Statistics, Eustat.
In the future, the incorporation of more indicators for the Basque Country and
Navarra will be considered.
2.3 REFERENCE PERIOD OF THE DATA:
The population referred to the 1-1-N, will have the data of the income received during
the year N-1. The publication will include the year of the income reference period
(for example, the ADRH-2016 refers to the population of January 1, 2017 with data
on income received during 2016).
3 Method of preparing the indicators
It is a combination of sources from the INE and the different tax authorities. In the
most complete case, which is that of the AEAT, the file exchange is as follows:
The INE delivers to the AEAT a file, generated from the pre-census file, referring
to January 1 of year t, which would include all the people residing in common
fiscal territory grouped into households, specifying the census section in which
the household is located Its first edition corresponds to 1-1-2016.
This file contains all the people who are considered residents as of January 1 of
each year.
The AEAT crosses the file received from the INE with its data and assigns to each
person the income they have received during the previous year (N-1), being able
to construct the aggregate income for each household as the sum of the income
collected in tax sources for the people who, in the file sent by the INE, make up
that household. The different AEAT forms involved, as well as the income table
considered are listed in Annex I.
To calculate net income4 per consumption unit, all household income is added,
and therefore the household income is included in the numerator, and this is
divided by the number of household consumption units.
The income that is considered for calculating the income per consumption unit is
the net income, that is, indicator 0.2 of the income table in Annex I.
The concept of unit of consumption is used internationally for a better comparison
of the income of different types of household. One person living alone constitutes
a consumption unit, given that she or he covers all household expenses alone.
4See description of the concept of net income in Annex II
4In order to determine the number of consumption units equivalent to the
households, the modified OECD scale is used in all countries within the European
Union. This scale assigns a weight of 1 to the first adult in each household, 0.5 to
the rest of adults and a weight of 0.3 to the persons under 14 years of age. Thus,
a household comprising two adults would count as 1.5 consumption units
(1+0.5=1.5) and a household comprising two adults and two children (under 14
years old) would count as 2.1 (1+0.5+0.3+0.3=2.1) consumption units. Lastly, the
income per household consumption unit is obtained by dividing the total
household income by the number of consumption units comprising that
household. Thus, in the aforementioned household, the income would be divided
by 2.1 consumption units.
Once the income per household consumption unit is calculated, this value is
assigned to each of its members. This income per consumption unit of persons
(or equivalent income) is used in calculating measurements of poverty risk.
As previously stated, the income assigned to each household is that received
during year N-1 by people residing in it on January 1 of year N. Thus, the income
received throughout N-1 is not included. for that household by people who no
longer reside at that date, for example by people who have died throughout N-1,
and analogously to a household to which a new member (with income) joined
throughout the year that income would be added to him as part of his N-1 income
even though he would not have enjoyed it. The aggregate effect of these changes
in the composition of households throughout the year on income per unit of
consumption is considered negligible. This limitation also occurs in the Living
Conditions Survey and, in general, in the European EU-SILC survey.
Once an income value per unit of consumption has been assigned for each of the
persons in the starting file, the AEAT constructs the aggregated indicators for each
census section that are sent to the INE. In addition to the income totals for each
section, they are disaggregated by type of income (see Annex I, table A1.2), which
allows offering results according to type of income (from work, pensions,
unemployment benefitsp ...)
The AEAT does not provide the INE with individual income data but, based on the
INE file, calculates totals for each census section and therefore returns aggregated
information at that level to the INE. Specifically, two types of data are provided:
average income and income distribution.
A household is considered to have been “found” if income information appears
for any of its members in any of the models listed in Annex I. A person is
considered “found” if he or she resides in a found household.
It is important to note that the average income values are calculated from the
number of households and people found, not from those originally listed in the
INE file. In general, this is hardly relevant given that the percentage of the “found”
population is very high, higher than 98.6% in the common fiscal territory.
However, there is a reduced group of census tracts, generally where the
community's foreign population resides, where these percentages decrease
significantly. Thus, in extreme cases, a section may be found where no income is
5obtained for 36% of the population (counting only census sections with more than
100 residents). Dividing the income found in the section by the total resident
population would give rise to very important downward biases and it is decided
to divide only by the population found, which also implies biases, but to a lesser
extent.
It should be clarified that the models used in the calculation of income correspond
to those of residents for tax purposes, which means that not all income that could
be found in tax sources is being incorporated, but only those that are compatible
with having been received by resident population.
In order to construct inequality indicators, it is necessary to know the income
distribution within each census section. For this, the data for each census section
are disaggregated into 204 fixed income brackets per consumption unit.
As the indicators of inequality or risk of poverty by census section are also
published according to sociodemographic characteristics (sex, age, nationality), it
is necessary to have information not only on the total number of people within
each income bracket but also disaggregated by these characteristics.
Therefore, for each of these sections, counts would be provided referring to the
population found in each group, within each section:
− Under 18 years (men, women)
− 18-64 years (men, women)
− Over 64 years (men, women)
− Spanish (men, women)
− Foreigners (men, women)
− Number of households and people within the section
In the cases of the Provincial Haciendas of Bizkaia and Gipuzkoa, through a file
exchange both indicators of average income and income distribution are
calculated. In the case of the Navarra Provincial Treasury, the publication is in line
with the one already made by the Navarra Institute of Statistics.
In the case of Álava, the data are taken from the Basque Institute of Statistics
(Eustat), which produces statistics with a similar methodology, only at the
municipal level.
4 Indicators developed
The file sent by the AEAT will be used to calculate a series of indicators
disaggregated at different geographical levels according to certain classification
variables.
The indicators to be published are:
63.1 INCOME INDICATORS
− Average and median income per person and per household
− Average gross income per person and per household
− Distribution by sources of income (in euros) for the corresponding territorial
area. Five categories are considered: salary, pensions, unemployment benefits,
other benefits, other income.
− Percentage of the population per consumption unit income below, or above,
certain income thresholds:
• Percentage of the population per consumption unit income below certain
fixed thresholds (5,000, 7,500, 10,000)
• Percentage of population with income per consumption unit below certain
relative thresholds expressed as a percentage of the median (thresholds
considered, obtained from the distribution of income per consumption unit
itself: 40%, 50%, 60% of the median). The median income per unit of
consumption is calculated by taking the distribution of the total provided by
the AEAT whose scope is the Common Tax Territory.
• Percentage of population with income per consumption unit above certain
relative thresholds expressed as a percentage of the median (thresholds
considered, obtained from the distribution of income per consumption unit
itself: 140%, 160% and 200% of the median).
− Gini index and distribution of income P80 / P20 (quotient between the 80th
percentile and the 20th percentile).
For indicators relating to the population below or above certain income levels,
data is also provided disaggregated according to these classification variables:
− Sex
− Age groups (under 18, 18 to 64, 65 and over)
− Nationality (Spanish, foreign)
The variable 'sex' is crossed with 'age groups' and 'nationality'.
3.2 DEMOGRAPHIC INDICATORS
In addition, some demographic indicators at the census section level are prepared
based on each year's FPC, which allow the sections to be characterized and better
analyze income levels. The following indicators are published:
− Average age of the section population
− % of population under 18 years of age
− % of population over 65
7− Average household size
− % single-person households
The population residing in family dwellings on January 1 of each year is also
provided according to the precensus population file (INE).
3.3 AGGREGATION OF RESULTS
The previous indicators are published at the level of the territorial units,
municipality, district and section that meet certain population thresholds.
In order to make the broken down indicators more robust, a series of conditions
are required:
− Minimum size of municipalities, districts and sections. The corresponding
territorial unit must have a minimum population size.
− Dimensioning of the extreme values of the indicators. The extreme values of
the indicators calculated in the corresponding territorial unit will be limited,
truncating their value when it is very high or very low.
− In the Gini index, a prior truncation of 1.5% of the lowest income values and
1.5% of the highest values is carried out, substituting the original value for the
extreme value.
Some of these conditions are detailed below.
Minimum size of municipalities, districts and sections
In the case of indicators related to average income and sources of income, the
indicators are published for sections, districts and municipalities with at least 100
inhabitants.
When a territorial unit has several territorial subunits, but only one with less than
100 inhabitants, it will not be published in any of the territorial subunits of that
territorial unit.
In the case of indicators related to income distribution (population with income
per consumption unit below certain thresholds), they are only published for
territorial units (sections, districts, municipalities) with at least 500 inhabitants.
When the indicators appear broken down by different classification variables, the
previous threshold (500) will be valid for the breakdown by sex, it will be multiplied
by 5 in the breakdown by age groups, and it will be 10,000 in the breakdown by
nationality and combinations of variables classification (sex by age group, or sex
by nationality).
Dimensioning the extreme values of the indicators
Both in the indicators of average income and in those of the percentage of the
population with incomes below certain thresholds, upper and lower limits are
8calculated so that when the indicator is below the lower limit or above the upper
limit, will put the value of said dimension.
To calculate these levels, the sections are ordered according to the corresponding
indicator and the 0.1 percentile (lower level) and the 99.5 percentile (upper level)
will be determined, taking the section as a unit and the corresponding indicator as
a variable. These same dimensions will be used in the dimensioning of the
indicators by districts and sections.
5 Dissemination plan and periodicity
Initially, the ADRH corresponding to the income years 2015 and 2016 was
published. Subsequently, the income data for 2017 were incorporated. In
November 2020, the publication was restructured, including new indicators and
expanding the geographical scope.
From there, two annual updates should be considered, at the beginning of 2021
(income 2018) and the end of 2021 (income 2019).
At the end of 2022, the Household Income Distribution Atlas will no longer appear
as an experimental statistic and these data will be integrated into the Population
and Housing Census itself, which would provide this information as part of the
context variables (those that are not obtained at the individual level but at more
aggregated levels), as foreseen in the census project.
9Annex I. AEAT forms and income table
Table A1.1 Models used and declared income
Modelos utilizados y rentas declaradas, año 2016 (*)
Modelo Clave Subclave Rentas / retenciones declaradas
100 Todas las rentas sujetas al IRPF (declaración anual)
140 Deducción por maternidad
143 Deducciones de familia numerosa y discapacidad
180 Arrendamientos de inmuebles urbanos sujetos a retención
184 Rendimientos en entidades en atribución de rentas
A Rendimientos de capital mobiliario
C Rendimientos de inmuebles arrendados
K 01 a 05 Retenciones
187 Ganancias y pérdidas patrimoniales en fondos de inversión (retenciones)
188 Rentas de capital mobiliario por operaciones de capitalización y seguros de vida
Rendimientos del trabajo y de actividades económicas, premios y determinadas ganancias patrimoniales e
190
imputaciones de rentas
A Salarios
B 01 a 03 Pensiones
C Prestaciones o subsidios por desempleo
E Consejeros y Administradores
F 01 y 02 Cursos, conferencias, elaboración obras literarias, etc.
G 01 a 03 Rendimientos de actividades profesionales
Rendimientos de actividades agrícolas, ganaderas y forestales y actividades empresariales en estimación
H 01 a 04
objetiva
Rendimientos de la propiedad intelectual, industrial, asistencia técnica, arrendamiento de bienes muebles,
I 01 y 02
negocios o minas que sean actividad económica
J Imputación de rentas por la cesión de derechos de imagen
Premios y ganancias patrimoniales de los vecinos derivadas de los aprovechamientos forestales en montes
K 01 y 02
públicos
L 01 Dietas y asignaciones para gastos de viaje
Prestaciones públicas extraordinarias por actos de terrorismo y pensiones derivadas de medallas y
02
condecoraciones concedidas por actos de terrorismo
03 Ayudas percibidas por los afectados por el virus de la inmunodeficiencia humana
04 Pensiones por lesiones o mutilaciones sufridas con ocasión o como consecuencia de la Guerra Civil
05 Indemnizaciones por despido o cese del trabajador
06 Prestaciones por incapacidad permanente absoluta o gran invalidez
07 Pensiones por inutilidad o incapacidad permanente del régimen de clases pasivas
Prestaciones familiares y pensiones y haberes pasivos de orfandad y a favor de nietos y hermanos,
08 menores de veintidós años o incapacitados para todo trabajo, percibidos de los regímenes públicos de la
Seguridad Social y clases pasivas
Prestaciones económicas de instituciones públicas con motivo del acogimiento de personas con
discapacidad, mayores de sesenta y cinco años o menores y ayudas económicas otorgadas por
09
instituciones públicas a personas con discapacidad o mayores de sesenta y cinco años para financiar su
estancia en residencias o centros de día
10 Becas
11 Premios literarios, artísticos o científicos relevantes
12 Ayudas económicas a los deportistas de alto nivel
13 Prestaciones por desempleo abonadas en la modalidad de pago único
Gratificaciones extraordinarias satisfechas por el Estado español por la participación en misiones
14
internacionales de paz o humanitaria
15 Rendimientos del trabajo percibidos por trabajos realizados en el extranjero
16 Prestaciones por entierro o sepelio
Ayudas a favor de las personas que hayan desarrollado la hepatitis C como consecuencia de haber recibido
17
tratamiento en el ámbito del sistema sanitario público
Prestaciones en forma de renta obtenidas por las personas con discapacidad correspondientes a
18
aportaciones a sistemas de previsión social constituidos en favor de las mismas
Prestaciones económicas públicas vinculadas al servicio para cuidados en el entorno familiar y de
19 asistencia personalizada que se derivan de la Ley de promoción de la autonomía personal y atención a las
personas en situación de dependencia
Prestaciones y ayudas familiares públicas vinculadas al nacimiento, adopción, acogimiento o cuidado de
20
hijos menores
21 Rendimientos del trabajo de la persona titular de un patrimonio protegido
22 Rentas mínimas de inserción de CCAA y similares
23 Ayudas a víctimas de delitos violentos
24 Rendimientos del trabajo en especie exentos por el artículo 42.3 letras a) a f).
25 Otras rentas exentas
192 Rendimientos de Letras del Tesoro
10193 Retenciones e ingresos a cuenta sobre determinados rendimientos del capital mobiliario
A 01 Primas por asistencia a juntas
Dividendos y participaciones en beneficios en cualquier tipo de entidad, excepto si se incluyen en las
02
subclaves 07 ó 08
Rendimientos o rentas procedentes de cualquier clase de activos, excepto la entrega de acciones liberadas,
03
que supongan una remuneración distinta a la del trabajo
Rendimientos o rentas que se deriven de la constitución o cesión de derechos o facultades de uso o
04 disfrute sobre los valores o participaciones que representen la participación en los fondos propios de la
entidad
Cualquier otra utilidad procedente de una entidad por la condición de socio, accionista, asociado o
05
participe.
07 Dividendos y beneficios distribuidos por las Inversiones de Inversión Colectiva
08 Dividendos no sometidos a retención ni ingreso a cuenta
B 01 Intereses de obligaciones, bonos, certificados de depósito u otros títulos privados
02 Intereses de obligaciones, bonos, cédulas, deuda pública u otros títulos públicos
03 Intereses de préstamos no bancarios
04 Rendimientos o rentas que disfruten de un régimen transitorio de beneficios en operaciones financieras
Rendimientos o rentas satisfechos por una entidad financiera como consecuencia de la transmisión, cesión
05
o transferencia, total o parcial, de un crédito
06 Otros rendimientos de capital mobiliario o rentas no incluidos en los dígitos anteriores.
C 01 Rendimientos o rentas procedentes de la propiedad intelectual cuando el perceptor no sea el autor
Rendimientos o rentas procedentes de la propiedad industrial que no se encuentre afecta a actividades
02
económicas realizadas por el perceptor
Rendimientos o rentas procedentes de la prestación de asistencia técnica, salvo que dicha prestación
03
tenga lugar en el ámbito de una actividad económica
Rendimientos o rentas procedentes del arrendamiento o subarrendamiento de bienes muebles, negocios o
04
minas que no constituyan actividades económicas
Rentas vitalicias o temporales que tengan por causa la imposición de capitales, siempre que no hayan sido
05 adquiridas por herencia, legado o cualquier otro título sucesorio y no se deriven de operaciones de
capitalización y de contratos de seguro de vida o invalidez
Rendimientos procedentes de la cesión del derecho a la explotación de la imagen o del consentimiento o
06
autorización para su utilización
Rendimientos procedentes del subarrendamiento de bienes inmuebles urbanos que no constituyan una
07
actividad económica
12 Otros rendimientos de capital mobiliario o rentas no incluibles en otros dígitos de esta clave
Rendimientos o rentas obtenidos por la cesión a terceros de capitales propios procedentes de entidades
D
vinculadas cuando el perceptor sea contribuyente del IRPF (iguales subclaves que en A)
194 Intereses de títulos con rendimiento implícito
196 Rendimientos de cuentas bancarias
198 Rendimientos en operaciones con activos financieros y otros valores mobiliarios
345 Planes, fondos de pensiones y sistemas alternativos
C 01 y 02 Promotores de Planes de pensiones: contribuciones deducibles del promotor
G Mutualidades de previsión social: cantidades abonadas por el promotor
J 09 Planes de previsión social empresarial: aportaciones satisfechas por los tomadores
L Seguros colectivos de dependencia: primas satisfechas por los tomadores
714 Impuesto sobre el Patrimonio
COT Cotizaciones del Régimen de Empleados del Hogar
Ayudas directas del Estado destinadas al apoyo económico para el pago del alquiler de la vivienda que
ADE
constituye su domicilio habitual y permanente
(*) Sólo se detallan las claves y subclaves que afectan a la definición de la renta en términos del IRPF.
11Table A1.2 Income table
Declarantes No declarantes
0.1 RENTA BRUTA 1 +2 +3 +4 +5
0.2 RENTA NETA 0.1 - 6
1 RENTAS DEL TRABAJO 1.1 a 1.5
1.1 Salarios 190.A+E+F + COT/0,0425
1.2 Pensiones 100.1+5 190.B
1.3 Prestaciones por desempleo sujetas 190.C
Aportación del empleador a planes de pensiones
1.4 100.6+7+8 345.C+G+J9+L
y seguros colectivos
1.5 Rentas exentas 1.5.1 a 1.5.3
1.5.1 Indemnizaciones por despido 190.L5
1.5.2 Prestaciones por desempleo exentas 190.L13
1.5.3 Trabajos en el extranjero 190.L15
2 RENTAS DEL CAPITAL MOBILIARIO 2.1 a 2.4
2.1 Intereses 100.22 193.B1+B2+B3+B5+B6 +196
2.2 Dividendos 100.24 193.A1+A2+A3+A4+A5+A7+A8
2.3 Otras rentas no exentas 100.31+44-22-24 188 + 192 + 193.resto + 194 + 198
2.4 De entidades en atribución de rentas 100.222+223+224 184.A1+A2
3 RENTAS POR ARRENDAMIENTO DE INMUEBLES 3.1 + 3.2
3.1 De personas fÍsicas 100.60 180
3.2 De entidades en atribución de rentas 100.225 184.C
4 RENDIMIENTOS DE ACTIVIDADES ECONÓMICAS 4.1 a 4.4
4.1 En estimación directa 100.121
4.2 En estimación objetiva no agraria 100.148
4.3 En estimación objetiva agraria 100.177
4.4 En entidades en atribución de rentas 100.226
5 OTRAS RENTAS 5.1 + 5.2
5.1 Sujetas 5.1.1 a 5.1.3
5.1.1 Renta de emancipación 100.268 ADE
5.1.2 Renta inmobiliaria imputada 100.75
5.1.3 Otras rentas en Regímenes Especiales 100.240 +244+248+252
5.2 Exentas 5.2.1 a 5.2.6
5.2.1 Prestaciones de incapacidad 190.L6+L7
5.2.2 Prestaciones dependencia 190.L19
5.2.3 Prestaciones familiares 190.L8
5.2.4 Becas exentas 190.L10
5.2.5 Otras prestaciones exentas 190.L2+L3+L4+L9+L11+L12+L14+L16+L18+L20+L21+L22+L23+L24+L25
5.2.6 Deducciones familiares 100.551+562+575+589+591 140+143
6 IMPUESTOS Y COTIZACIONES 6.1 + 6.2 + 6.3
180+184+187+188+190
6.1 Impuesto sobre la renta devengado 100.537
+193+194+196
6.2 Cotizaciones sociales empleados y parados 100.11 190.A+C + COT
6.3 Impuesto sobre el patrimonio devengado 714.055
9 CONCEPTOS AGREGADOS (**)
9.1 Salarios 1.1 + 1.4 + 1.5.1 + 1.5.3
9.2 Prestaciones 9.2.1 + 9.2.2 + 9.2.3
9.2.1 Pensiones 1.2
9.2.2 Desempleo 1.3 + 1.5.2
9.2.3 Otras prestaciones 5.1.1 + 5.2
9.3 Rentas del capital mobiliario 2
9.4 Rentas por arrendamiento de inmuebles 3
9.5 Rendimientos de actividades económicas 4
9.7 Renta imputada y otras 5.1.2 + 5.1.3
(*) La referenci a de ca da renta s e expres a con el número del model o de decl a ra ci ón y, tra s el punto, l a ca s i l l a de l a pa rti da o l a cl a ve y s ubcl a v
COT s on l a s coti za ci ones de l os empel a dos del hoga r, ADE i ndi ca que l os da tos proceden de l a ba s e de da tos de Ayuda s de Es ta do.
12Annex II. Home Income Concept. Comparison
with other statistical sources
In this new statistical operation, the 'net household income' corresponds to
indicator 0.2 of the previous income table. The primary information comes from
the tax authorities providing the amounts collected in different AEAT forms for the
population under study.
Below is a brief comparison with other statistical sources that are also used for
household income.
Living Conditions Survey (LCS)
The theoretical definition of household income fits well between the two
operations. However, there are some differences, such as, for example, the
inclusion of all compensation in kind and "imputed income" in the HIDA (only the
'company car' is included in the LCS) or the inclusion of monetary transfers
between households in the LCS.
In the construction of the variable 'net household income', the most important
difference is in the origin of the primary data since the LCS collects information
from the survey that is combined with the tax information, giving the opportunity
to collect income not captured in the AEAT as those of the informal economy or
the pensions of foreigners. On the other hand, in the LCS, as it is a household
survey, it has more difficulties to collect information from the households that are
in the highest income brackets.
Likewise, differences may appear between the results offered by LCS and HIDA
due to the fact that LCS is a sample, with a limited size, especially by AC. The
comparison between sources must therefore be done with caution.
National accounts
The concept of net income used in this operation is in line with what is defined in
Regulation 1980/2003 of the EP and the Council on Community statistics on
income and living conditions (EU-SILC). It should not be confused with the concept
of disposable income used in national accounting.
Regarding the concepts used in National Accounting, we also find differences in
the population sphere as the population residing in institutions is excluded from
the HIDA.
As in the LCS, the National Accounts aggregates include income not captured in
the AEAT, such as those from the informal economy or the pensions of foreigners.
13Warnings to users about the use of HIDA data
The HIDA is an experimental statistic insofar as it can be considered a product still
pending methodological improvements necessary for its complete consolidation.
Throughout this document on the methodology, some of the limitations or
elements to be taken into account when analysing the results are described. The
main ones are highlighted here:
The incomes included are obtained only from tax sources, so the results are not
entirely comparable with those of the LCS, which are collected by a mixed
method in which households are interviewed. This document discusses the
differences between these two collection methods.
The income is assigned to the place where the person resides, not where they
declare income. This also creates possible border problems between different
tax administrations. For example, a municipality in Cantabria bordering Bizkaia
may have a population registered in it but that works in Bizkaia and declares
their income there. This income will not appear collected since the Provincial
Council of Bizkaia has only worked with a file of residents within its territory.
This limitation can be corrected in future editions.
The rental income of a year, for example 2015, is assigned to people living and
present in the population as of January 1 of the following year, for example, 1-
1-2016. This has various effects on average income depending on whether
people join or disappear from a household throughout the year and depending
on whether or not they are income earners.
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