Metadata

On this page you will find main metadata related with the indicator you have selected.
Other metadata is also available, on the Metada System website, through next button Metadata System

 

 Taxable Person (No.)
Characteristic Description
Name Taxable Person (No.) by Geographic localization (NUTS - 2013); Annual
Regularity Annual
Source Statistics Portugal, Income Statistics at local level produced by Ministry of Finance - Tax and Customs Authority
First available period 2015
Last available period 2021
Dimensions
  • Data reference period
  • Geographic localization (NUTS - 2013)
Concepts
  • REFERENCE PERIOD:  The length of time for which data are collected, e.g. a specific day, month or year.
  • TAXABLE PERSON:  Person living in Portugal as well as the one that, although not living in the country, obtains income there. Note: for a household, the tax is calculated: 1) individually for each spouse or in de facto union, without prejudice to the provisions in relation to dependents; 2) when joint taxation is chosen, the tax payable is based on the sum of incomes of all persons composing the household, and the taxable person is the one legally commited to its management.
  • PERSONAL INCOME TAX:  Tax on the annual value of the income of residents in Portugal, regardless of where they were obtained, as well as on income obtained in Portugal by non-residents.
Measure unit (symbol) Number (No.)
Power of 10  0
Observations
Last update date 25/07/2023


information presented in 18/5/2024