Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.
General Sub-Directorate of Statistics of Economic Sectors
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Avenida Manoteras,50-52. Planta 4ª
28050 Madrid. SPAIN
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
15 October 2025
2.2. Metadata last posted
15 October 2025
2.3. Metadata last update
15 October 2025
3.1. Data description
Foreign Affiliates Statistics (FATS) measure the commercial presence through affiliates in foreign markets.
Inward foreign affiliates statistics (IFATS) shall mean statistics describing the activity of foreign affiliates resident in the compiling country.
In country-level business statistics foreign-controlled enterprise shall mean an enterprise resident in the compiling country over which an ultimate controlling institutional unit not resident in the compiling country has control.(Table 14 of the EBS Implementing Regulation (EU) 2020/1197).
Variables on the country-level business activities in the IFATS data category:
Business activities in foreign control:
210301. Number of foreign-controlled enterprises
220501. Number of employees and self-employed persons in foreign-controlled enterprises
220701. Employee benefits expense in foreign-controlled enterprises
230301. Intramural R & D expenditure in foreign-controlled enterprises
230401. R & D personnel in foreign-controlled enterprises
240301. Total purchases of goods and services of foreign-controlled enterprises
240302. Purchases of goods and services for resale of foreign-controlled enterprises
250601. Net turnover of foreign-controlled enterprises
250701. Value of output of foreign-controlled enterprises
250801. Value added of foreign-controlled enterprises
260201. Foreign-controlled enterprises’ gross investment in tangible non-current assets
Business activities in total economy:
210101. Number of active enterprises
220101. Number of employees and self-employed persons
220301. Employee benefits expense
230101. Intramural R & D expenditure
230201. R & D personnel
240101. Total purchases of goods and services
240102. Purchases of goods and services for resale
250101. Net turnover
250301. Value of output
250401. Value added
260101. Gross investment in tangible non-current assets
3.2. Classification system
Classification systems used in the FATS are as follows:
Statistical classification of economic activities in the European Community (NACE Rev. 2);
List of 2-digit country codes (ISO 3166-1);
3.3. Coverage - sector
From the reference year 2021 onwards:
For all variables except for variables Intramural R&D expenditure, Intramural R&D expenditure in foreign-controlled enterprises, R&D personnel and R&D personnel in foreign-controlled enterprises: Market producers of NACE Sections B to N and P to R and divisions S95 and S96;
For variables Intramural R&D expenditure, Intramural R&D expenditure in foreign-controlled enterprises, R&D personnel and R&D personnel in foreign-controlled enterprises: Market producers of NACE Sections B to F.
For reference years before 2021:
For all variables except those related to R&D: Sections B to J, K (partially), L to N, and division S95.
For variables related to R&D: sections B to F.
3.4. Statistical concepts and definitions
MAIN CONCEPTS AND DEFINITIONS
Foreign affiliate in the framework of Inward FATS (IFATS) shall mean an enterprise resident in the compiling country over which an ultimate institutional unit not resident in the compiling country has control. (Table 14 of the Implementing Regulation (EU) 2020/1197).
Foreign affiliate in the framework of outward FATS (OFATS) is an enterprise or branch not resident in the compiling country over which an institutional unit resident in the compiling country has ultimate (direct or indirect) control.
Domestic affiliate shall mean an enterprise resident in the compiling country over which a UCI resident in the same compiling country has control.
Control is the ability to determine the general policy of the affiliate by choosing appropriate directors, if necessary. In this context, enterprise A is deemed to be controlled by an institutional unit B when B controls, whether directly or indirectly, more than half of the shareholders' voting power or more than half of the shares.
Indirect control means that an institutional unit may have control through another affiliate which has control over enterprise A.
Ultimate Controlling Institutional of a foreign affiliate (UCI) shall mean the institutional unit, proceeding up a foreign affiliate’s chain of control, which is not controlled by another institutional unit.
MAIN DEFINITIONS OF CHARACTERISTICS
Number of active enterprises: Active enterprise is a statistical units which at any time during the reference period was ‘enterprise’, as defined in Regulation (EEC) No 696/93, and also active during the same reference period. A statistical unit is considered to have been active during the reference period if, in said period, it either realized positive net turnover or produced outputs or had employees or performed investments.
Employees and self-employed persons are persons who work for an observation unit on the basis of a contract of employment and receives compensation in the form of wages, salaries, fees, gratuities, piecework pay or remuneration in kind; and persons who are the sole owners or joint owners of the statistical unit in which they work. Family workers and outworkers, whose income is a function of the value of the outputs of the statistical unit, are also included.
Employee benefits expense contains all expenses arising in relation with employee benefits, recognized by the statistical unit during the reference period. Those are all forms of consideration given by the statistical unit in exchange for service rendered by employees or for the termination of employment.
Total purchases of goods and services contains all amount of goods and services purchased by the statistical unit, recognized in accounting as either current assets or expenses during the reference period.
Purchases of goods and services for resale are purchases of goods for resale to third parties without further processing. It also includes purchases of services by ‘invoicing’ service companies, i.e. those whose turnover is composed not only of agency fees charged on a service transaction (as in the case of estate agents) but also the actual amount involved in the service transaction, e.g. transport purchases by travel agents.
Net turnover consists of all income arising during the reference period in the course of ordinary activities of the statistical unit, and is presented net of all price reductions, discounts and rebates granted by it.
Value of output represents the value of the total output of the statistical unit, generated during the reference period.
Value added is a composite indicator of net operating income, adjusted for depreciation, amortization and employee benefits, all components being recognized as such by the statistical unit during the reference period.
Gross investment in tangible non-current assets includes all additions to tangible non-current assets, recognized as such by the statistical unit during the reference period, except any increases from revaluations or reversals of previously recognized impairment losses and from reclassifications (transfers) of other tangible non-current assets.
Only for odd reference years, two additional variables related to R&D are included:
Research and experimental development (R & D) comprise creative and systematic work undertaken in order to increase the stock of knowledge – including knowledge of humankind, culture and society – and to devise new applications of available knowledge.
Expenditures on intramural R & D represent the amount of money spent on R & D that is performed within a reporting unit. Intramural R & D expenditures are all current expenditures plus gross fixed capital expenditures for R & D performed within a statistical unit during a specific reference period whatever the source of funds. R & D current expenditures include labour costs for internal R & D personnel and other current costs (costs for external R & D personnel, purchase of services.). Gross fixed capital expenditures for R & D include: acquisition of land, acquisition of buildings, acquisition of information and communication equipment, acquisition of transport equipment, acquisition of other machinery and equipment, acquisition of capitalised computer software, acquisition of other intellectual property products.
R & D personnel in a statistical unit include all persons engaged directly in R & D, whether employed by the statistical unit or external contributors fully integrated into the statistical unit’s R & D activities, as well as those providing direct services for the R & D activities (such as R & D managers, administrators, technicians and clerical staff).
Other details:
Coverage of Special Purpose Entities (SPE): As far as possible, SPEs are included in FATS and treated as any other business if they fulfil the definition of a statistical unit enterprise and have a non-zero net turnover, output, employment or investment.
Description of the treatment of equally shared control cases and multiple minority ownership cases: As far as possible, control is attributed only to that country that ultimatily exercises control (direct and indirect control).
Activity NACE K653 (pension funds) includes the number of Pension Funds and their contributions as turnover.
Since reference year 2019, activity NACE K663 includes the number of Pension Funds management companies and their commisions.
3.5. Statistical unit
The statistical unit of FATS is the enterprise as defined in line with the Regulation (EEC) No 696/93 on the statistical units for the observation and analysis of the production system in the Community.
"The enterprise is the smallest combination of legal units that is an organisational unit producing goods or services, which benefits from a certain degree of autonomy in decision-making, especially for the allocation of its current resources. An enterprise carries out one or more activities at one or more locations. An enterprise may be a sole legal unit."
Until the 2017 reference year, Spain identified, for operational purposes of Structural Business Statistics (SBS) and FATS, the statistical unit Enterprise with the Legal Unit. Thus, each Legal Unit formed an Enterprise.
In accordance with the European Statistical System, from the SBS (and IFATS) exercise 2018 onwards,the statistical unit 'enterprise' can be formed by one or several legal units. For enterprises consisting of more than one legal unit, new compilation methods, based on guidelines and recommendations of Eurostat, have been applied in order to measure the economic characteristics of the Enterprise, considering the set of their legal units and eliminating intra-enterprise transactions.
3.6. Statistical population
The target population consists of enterprises market producers that have been active during the reference year and whose main activity belongs to the following sections and divisions of NACE Rev.2.:
• Industrial Sector: Sections B, C, D, E
• Construction Sector: Section F
• Trade Sector: Section G
• Services Sector: Sections H, I, J, K, L, M, N , P, Q, R and Division S95 and S96. (Note1)
Note 1: Units of activities in sections P, Q, R and division S96 (Education, Health and Social Services, Artistic, recreational and entertainment activities, and Other personal services) are included in SBS (and coherently also in IFATS) for the first time for reference year 2021.
3.7. Reference area
Spain
3.8. Coverage - Time
Data are available from 2003 up to 2023.
3.9. Base period
Not applicable
Number of enterprises and employment variables are recorded in absolute figures.
Monetary data of enterprises are recorded in thousands of euros.
Ratios of variables are expressed in percentages.
Data refers to the calendar year, which in most cases corresponds to the fiscal year.
This report refers to 2023 exercise.
6.1. Institutional Mandate - legal acts and other agreements
From reference year 2008 to 2020 data were regulated by the previous FATS Regulation no. 716/2007 regarding community statistics on the structure and activity of foreign affiliates.
6.2. Institutional Mandate - data sharing
Eurostat makes available to users all non-confidential data on its website.
Description of primary and secondary confidentiality rules:
Primary confidentiality: Frequency method. Data are flagged as confidential if they are reported by less than 4 enterprises.
Secondary confidentiality: Minimize the number of suppressed cells according to the hypercube method provided by Tau-Argus software, being the cost function the net turnover variable.
Please see Table 7.2 in the Annex at the bottom.
8.1. Release calendar
In Spain, the advance release calendar that shows the precise release dates for the coming year is disseminated in the last quarter of each year.
In line with the Community legal framework and the European Statistics Code of Practice, INE disseminates national IFATS statistics on its website (www.ine.es/en) respecting professional independence and in an objective, professional and transparent manner in which all users are treated equitably.
Detailed non-published data is available on specific request.
Annual for all variables except for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to N and P to R and divisions S95 and S96;
Biennial (every odd-numbered year) for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to F.
10.1. Dissemination format - News release
News release for reference year 2023 for "Business Statistics by Group Status" (including IFATS) has been published on INE’s website on 25th September 2025.
10.2. Dissemination format - Publications
In Spain IFATS results are published annually on the INE website (online database).
Some results are included in publications such as the Anuario Estadistico [Statistical Yearbook], Cifras INE [INE Figures], etc.
10.3. Dissemination format - online database
From reference year 2021, IFATS results in Spain are published being part of a broader publication "Business Statistics by Group Status" in wich IFATS subpopulation can be distinguished, analized and compared with the other enterprises resident in Spain.
10.3.1. Data tables - consultations
No. of consultations of data tables: 33,840 (consultations in 2024).
10.4. Dissemination format - microdata access
IFATS micro data are not disseminated.
10.5. Dissemination format - other
The statistics on foreign controlled enterprises (IFATS) are published in Spain under the statistical operation 'Business Statistics by Group Status'. This information is available, in Spanish and English, on the INE website indicated below.
Quality assurance framework for the INE statistics is based on the ESSCoP, the European Statistics Code of Practice made by EUROSTAT. The ESSCoP is made up of 16 principles, gathered in three areas: Institutional Environment, Processes and Products. Each principle is associated with some indicators which make possible to measure it. In order to evaluate quality, EUROSTAT provides different tools: the indicators mentioned above, Self-assessment based on the DESAP model, peer review, user satisfaction surveys and other proceedings for evaluation.
The collect and treatment of IFATS data are framed in the general scheme of the production of the Structural Business Statistics of the industry, trade and services sectors. The following matters stand out:
Data collection contains an extensive list of error checks, so the data is validated as it is introduced by the user.
During the collection and validation of the data, measures for the reduction of non-response are adopted as well.
Non-response treatment is carried out through the use of administrative data and, if necessary, imputation techniques.
Data is subjected to additional controls of micro- and macro-validation , as well as contrasting with other short-term surveys of industry, trade and services, as well as with information from administrative sources, allowing to guarantee a final product of sufficient quality.
Regarding the variables relating to type of business group and country of the controlling enterprise, quality assurance is ensured by the National Business Register (NBR) in coordination with the EGR (Eurostat Eurogroup Registry).
11.2. Quality management - assessment
Based on Regulation 2019/2152 of the European Parliament and the Council on European business statistics (EBS Regulation), and its Implementation act 2020/1197, the Commission must evaluate the data sent by the different States members, based on the quality criteria listed in Regulation (CE) 834/2009 of the Commission on communitarian statistics. Said criteria are: relevance, accuracy, timeliness, punctuality, accessibility and clarity, comparability and coherence. In this regard, the States members facilitate to the Commission (Eurostat) their corresponding annual reports of metadata.
IFATS results can be considered high quality since a sufficiently representative sample of the population under study, by activity strata and enterprise size, is procured. In addition, the data are subjected to micro- and macro-validation processes, inter-annual verifications, as well as comparisons with administrative sources and other statistical operations.
12.1. Relevance - User Needs
The main users of IFATS are the following:
Internal users:
INE Business Register Unit , which uses the information from Structural Business Statistics (SBS) and also from the Eurostat EuroGroups Register (EGR).
INE International Trade in Services Statistics Unit.
External users:
Eurostat, which uses the data in order to have information at EU and European Free Trade Association (EFTA) level on the structure and activity of foreign affiliates located in that area, as a statistical indicator of economic globalization.
Ministries and other public agencies.
Bank of Spain.
Companies and institutions.
Researchers and universities.
Journalists.
Individuals.
12.2. Relevance - User Satisfaction
The INE has carried out general user satisfaction surveys every three years. The purpose of these surveys is to find out what users think about the quality of the information of the INE statistics and the extent to which their needs of information are covered. In addition, additional surveys are carried out in order to acknowledge better other fields such as dissemination of the information, quality of some publications...
In the latest general user satisfaction survey the assessment of the product quality dimensions (relevance, precision, timeliness, coherence and comparability) for the groups of statistics referring to the Industry and Services (in which this statiscal operation in framed) can be consulted.
In addition, those responsible for this statistical operation try to be in permanent contact with the main users, in order to meet any specific need for information. Likewise, given the possibility that there are requests not attended to due to their complexity, these are evaluated as well as any suggestions made by the main users. Most of these demands are satisfied.
12.3. Completeness
This statistical operation covers all the variables required by Eurostat regulations and guidelines.
Completeness in a percentage of the number of required cells = 100%.
12.3.1. Data completeness - rate
Completeness in a percentage of the number of required cells = 100%.
Please see Table 12.3.1 in the Annex at the bottom.
13.1. Accuracy - overall
The overall accuracy of the results can be assessed as very good. The Inward FATS data are a subset of SBS data, which means that they are derived from the same underlying data sources.
SBS is based on a sample design using stratified random sampling. In each stratum, a random sample is obtained, except those formed by relevant units (for example, with 50 or more employees, or units with high turnover) in which all form part of the sample. The IFATS subpopulation is also included exhaustively in the sample.
The different processes of the SBS operation are directed to eliminating or reducing the errors as much as possible, both in the collection phase and in the posterior editing and imputation phases. The collection procedure (both direct and through the use of administrative sources), the coverage control, the validation of errors and the micro and macro edition of the data allow to get highly reliable statistics.
13.1.1. Use of residual geographic codes (Extra EU-27 not allocated, etc.)
For reference year 2023, all foreign affiliates in Spain under study (IFATS) have been assigned to their corresponding code of the country that exercises ultimate control (the use of the code D09 relating to 'Extra-EU not allocated country' has not been necessary).
13.1.2. UCI Approach applied to identify the relevant population of reporting units
In Spain we use the National Statistical Business Register (NSBR) to identify the UCI, so the accuracy of this UCI and further details can be found in the NSBR quality report. The UCI should be aligned with that in the EGR.
13.1.3. Update date (or frequency of updates) of the information regarding the country of the UCI by the “source administration”
The information contained in the National Business Registers is updated annually (identification variables, main activity, economic and employment variables and also characteristics of the parent and the ultimate controlling unit (including their country).
13.1.4. Description of other method used to improve the accuracy of the UCI
Not available.
13.2. Sampling error
Not applicable.
IFATS subpopulation is included exhaustively in the sample.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
In order to reduce the coverage errors, the framework is updated annually and the completed questionnaires and the administrative data for registers on the sample are analyzed for duplicates, closures, out-of-scope units and change of characteristics. The measures and processing errors are minimized through the different phases of depuration, both manually and automatically.
Non-response rate per unit: 0% (information is obtained from all the elements of the IFATS sample, either directly or through administrative data)
13.3.1. Coverage error
Not applicable
13.3.1.1. Over-coverage - rate
Over coverage rate for IFATS: 10.4%
13.3.1.2. Common units - proportion
Not applicable
13.3.1.3. Misclassification errors
Not applicable
13.3.1.4. Under- and over-coverage problems
Not applicable
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
For IFATS population information is obtained from all the elements of the sample (as a subsample of the SBS), either directly or through administrative data.
Unit non response rate=0%
Unit non response rate=0%
13.3.3.1. Unit non-response - rate
Unit non response rate=0%
13.3.3.2. Item non-response - rate
Unit non response rate=0%
13.3.4. Processing error
Not applicable
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
IFATS statistics are calculated annually.
For each reference year T:
Data collection (direct collection and administrative sources) takes place since month T+4 to month T+9.
Data transmission to Eurostat takes place at month T+20.
Data dissemination at national level takes place at month T+21.
14.1.1. Time lag - first result
Not applicable.
14.1.2. Time lag - final result
Final data dissemination at national level reference year T of IFATS takes place at month t+21.
14.2. Punctuality
Final data are disseminated and published on time.
14.2.1. Punctuality - delivery and publication
For reference year 2023, Spain sent Eurostat IFATS tables on 29th July 2024 (34 days before 31st August 2025, the target date).
For reference year 2023 , national dissemination of IFATS 2023 (Industry, Tarde and Non financial Servicies) was on INE’ website on 25th September 2025
15.1. Comparability - geographical
Since IFATS results are prepared in accordance with european regulations they are comparable to data of other EU Member States.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable
15.2. Comparability - over time
Comparable series are available for the following periods:
2003-2007; Results based on Legal Units and NACE Rev. 1.1
2008-2017: Results based on Legal Units and NACE Rev. 2
2018-2020: Results based on Statistical Enterprises and NACE Rev.2
2021- onward
15.2.1. Length of comparable time series
Length of comparable time series:
2008-2017: Results based on Legal Units and NACE Rev. 2
2018-2020: Results bases on Statistical Enterprises and NACE Rev.2
2021-onward
15.2.2. Reasons and differences in concepts and measurement methods for breaks in time series
2008: Changes in NACE classification (from NACE Rev. 1.1 to NACE Rev. 2)
2018: The concept of statistical unit changes from Legal Unit to the concept of statistical enterprise (ENT), which involves to grouping LEUs into ENT and data consolidation at ENT level.
2021:In reference year 2021 a new Regulation (EU) 2019/2152 (EBS Regulation) replaced the old FATS regulation introducing some changes such as:
extension in coverage (NACE)
change in coverage of the basic statistics (national SBS: inclusion of micro enterprises)
changes in definition of characteristics
15.3. Coherence - cross domain
There is no inconsistency between Inward FATS, SBS, NSBR and R&D statistics.
15.3.1. Coherence - sub annual and annual statistics
Not applicable
15.3.2. Coherence - National Accounts
Not applicable.
15.3.3. Coherence – National Statistical Business Register (NSBR)
There is no inconsistency between Inward FATS and NSBR.
15.3.4. Coherence – Structural Business Statistics (SBS)
There is no inconsistency between Inward FATS and SBS.
15.3.5. Coherence – R & D
There is no inconsistency between Inward FATS and R&D statistics.
15.3.6. Coherence – Foreign Direct Investment (FDI)
Not applicable for IFATS.
15.3.7. Coherence – EuroGroups Register (EGR)
Coherence is achieved thanks to updating and feedback processes between the Spanish Business Register and the EGR.
15.4. Coherence - internal
Internal coherence is a core subject as much as regards methods as the statistical production process.
The coherence of all variables is checked in all stages of the statistical process.
IFATS data is got from Structural Business Statistics (SBS), with regard to foreign affiliates.
IFATS population is a subset of the SBS's sample.
INE, aware of the statistical burden on respondants, attempts to apply various measures in its surveys to reduce this burden as far as possible and, in any case, to facilitate the completion of the information required from the respondents. For SBS some of these measures are the following: 1) reduction and optimization of sample sizes for direct collection on respondants and, on the contrary, intensification of the alternative use of administrative sources, 2) design of online electronic questionnaires, easy to complete and with the necessary controls to avoid subsequent re-contacts with the respondants, 3) design of simplified questionnaires for small enterprises.
The INE Annual Statistical Program 2025 assigned a foreseen budgetary credit of 105.42 thousand euros for IFATS.
17.1. Data revision - policy
No data revision is applied after transmission of final data to Eurostat and data release at national level.
17.2. Data revision - practice
Not applicable.
17.2.1. Data revision - average size
Not applicable.
18.1. Source data
The production of SBS and FATS in Spain is carried out, in addition to the INE, by other public institutions/organisms that act as ONAs (Other National Authorities) for certain economic activities (sections F and K of NACE rev2).
The specific activities that are the responsibility of each data producer unit are detailed below (in terms of NACE rev2):
INE: All activities of Industry, Commerce and non-financial Services. Since 2021 it also includes activities K642, K643, K661,K6621 and K6629.
Ministry for Construction and Transport: All activities of section F.
Bank of Spain: Activities K641 and K649.
Ministry of Economy (General Directorate of insurance and pension funds): Activities K65, K6622 and K663.
The INE acts as coordinator of the complete set of activities for SBS and FATS domains. The ONAs prepare the statistics for the activities of their respective scope and deliver them to the INE under an application that includes the detection of errors (which the ONA corrects) and the provision of justifications for the warnings detected. Finally, the INE integrates the data from all activities, summarizes the results, prepares Table 14 required by the european regulation and carries out the official transmission of the data set using Eurostat Edamis Input Hall.
____
For all activities:
Data on iFATS population and UCI are compiled from NSBR.
Economic and employment data on IFATS enterprises are compiled from SBS.
18.1.1. Methodological approach
The National Business Register is used to pre-identify the population of foreign affiliates combined with information obtained from Structural Business Statistics (for economic and employment information).
The share of dependence on the sources of data is as follows:
Economic and employment information: 100% SBS.
Geographic breakdown regarding control of affiliates; 100% Business Register and EGR.
18.1.2. Use of cut-off thresholds
No thresholds are applied.
18.2. Frequency of data collection
Data is collected annually.
18.3. Data collection
Source of iFATS population: 100% National Statistical Business Register (NSBR).
Source of economic and employment data on IFATS enterprises: 100% Structural Business Statistics (SBS).
IFATS data collection is fully integrated into the general collection scheme for SBS. The information on the Legal Units comes either from direct collection (by completing questionnaires, mainly by CAWI) or, increasingly, from the use of administrative sources.
Data collection management for IFATS follows the same parameters (software, controls, editing rules, etc.) as SBS.
18.4. Data validation
As IFATS information is obtained from SBS, the data validation process is that of SBS.
18.5. Data compilation
The entire production process of the IFATS population is carried out in a fully integrated manner with the production of the SBS, adding a subsequent treatment to the specific variable of the country where the controlling unit is located.
As in SBS, there are two stages in the processing of information:
A. Compilation of Legal Units (LUs) . Collection of information (via direct survey or, increasingly, use of administrative sources), depuration and processing of information from the sample of LUs.
B. Compilation of Statistical Enterprises (ENTs). It includes the aggregation of the LUs that make up each ENT of the sample, the consolidation (cancellation of intra-enterprise transactions) for non-additive variables in ENts formed by more than one LU and construction of the complete statistics, already based on Enterprises, whether formed by a sole legal unit or enterprises formed by several LUs.
18.5.1. Imputation - rate
For IFATS population, imputation rate is practically 0%.
Information is obtained from all the elements of the SBS sample, either directly or through administrative data.
18.5.2. Use of a method to deal with non-response (both unit and item non-response)
For IFATS population,non-response rate is practically 0%.
Information is obtained from all the elements of the SBS sample, either directly or through administrative data.
Foreign Affiliates Statistics (FATS) measure the commercial presence through affiliates in foreign markets.
Inward foreign affiliates statistics (IFATS) shall mean statistics describing the activity of foreign affiliates resident in the compiling country.
In country-level business statistics foreign-controlled enterprise shall mean an enterprise resident in the compiling country over which an ultimate controlling institutional unit not resident in the compiling country has control.(Table 14 of the EBS Implementing Regulation (EU) 2020/1197).
Variables on the country-level business activities in the IFATS data category:
Business activities in foreign control:
210301. Number of foreign-controlled enterprises
220501. Number of employees and self-employed persons in foreign-controlled enterprises
220701. Employee benefits expense in foreign-controlled enterprises
230301. Intramural R & D expenditure in foreign-controlled enterprises
230401. R & D personnel in foreign-controlled enterprises
240301. Total purchases of goods and services of foreign-controlled enterprises
240302. Purchases of goods and services for resale of foreign-controlled enterprises
250601. Net turnover of foreign-controlled enterprises
250701. Value of output of foreign-controlled enterprises
250801. Value added of foreign-controlled enterprises
260201. Foreign-controlled enterprises’ gross investment in tangible non-current assets
Business activities in total economy:
210101. Number of active enterprises
220101. Number of employees and self-employed persons
220301. Employee benefits expense
230101. Intramural R & D expenditure
230201. R & D personnel
240101. Total purchases of goods and services
240102. Purchases of goods and services for resale
250101. Net turnover
250301. Value of output
250401. Value added
260101. Gross investment in tangible non-current assets
15 October 2025
MAIN CONCEPTS AND DEFINITIONS
Foreign affiliate in the framework of Inward FATS (IFATS) shall mean an enterprise resident in the compiling country over which an ultimate institutional unit not resident in the compiling country has control. (Table 14 of the Implementing Regulation (EU) 2020/1197).
Foreign affiliate in the framework of outward FATS (OFATS) is an enterprise or branch not resident in the compiling country over which an institutional unit resident in the compiling country has ultimate (direct or indirect) control.
Domestic affiliate shall mean an enterprise resident in the compiling country over which a UCI resident in the same compiling country has control.
Control is the ability to determine the general policy of the affiliate by choosing appropriate directors, if necessary. In this context, enterprise A is deemed to be controlled by an institutional unit B when B controls, whether directly or indirectly, more than half of the shareholders' voting power or more than half of the shares.
Indirect control means that an institutional unit may have control through another affiliate which has control over enterprise A.
Ultimate Controlling Institutional of a foreign affiliate (UCI) shall mean the institutional unit, proceeding up a foreign affiliate’s chain of control, which is not controlled by another institutional unit.
MAIN DEFINITIONS OF CHARACTERISTICS
Number of active enterprises: Active enterprise is a statistical units which at any time during the reference period was ‘enterprise’, as defined in Regulation (EEC) No 696/93, and also active during the same reference period. A statistical unit is considered to have been active during the reference period if, in said period, it either realized positive net turnover or produced outputs or had employees or performed investments.
Employees and self-employed persons are persons who work for an observation unit on the basis of a contract of employment and receives compensation in the form of wages, salaries, fees, gratuities, piecework pay or remuneration in kind; and persons who are the sole owners or joint owners of the statistical unit in which they work. Family workers and outworkers, whose income is a function of the value of the outputs of the statistical unit, are also included.
Employee benefits expense contains all expenses arising in relation with employee benefits, recognized by the statistical unit during the reference period. Those are all forms of consideration given by the statistical unit in exchange for service rendered by employees or for the termination of employment.
Total purchases of goods and services contains all amount of goods and services purchased by the statistical unit, recognized in accounting as either current assets or expenses during the reference period.
Purchases of goods and services for resale are purchases of goods for resale to third parties without further processing. It also includes purchases of services by ‘invoicing’ service companies, i.e. those whose turnover is composed not only of agency fees charged on a service transaction (as in the case of estate agents) but also the actual amount involved in the service transaction, e.g. transport purchases by travel agents.
Net turnover consists of all income arising during the reference period in the course of ordinary activities of the statistical unit, and is presented net of all price reductions, discounts and rebates granted by it.
Value of output represents the value of the total output of the statistical unit, generated during the reference period.
Value added is a composite indicator of net operating income, adjusted for depreciation, amortization and employee benefits, all components being recognized as such by the statistical unit during the reference period.
Gross investment in tangible non-current assets includes all additions to tangible non-current assets, recognized as such by the statistical unit during the reference period, except any increases from revaluations or reversals of previously recognized impairment losses and from reclassifications (transfers) of other tangible non-current assets.
Only for odd reference years, two additional variables related to R&D are included:
Research and experimental development (R & D) comprise creative and systematic work undertaken in order to increase the stock of knowledge – including knowledge of humankind, culture and society – and to devise new applications of available knowledge.
Expenditures on intramural R & D represent the amount of money spent on R & D that is performed within a reporting unit. Intramural R & D expenditures are all current expenditures plus gross fixed capital expenditures for R & D performed within a statistical unit during a specific reference period whatever the source of funds. R & D current expenditures include labour costs for internal R & D personnel and other current costs (costs for external R & D personnel, purchase of services.). Gross fixed capital expenditures for R & D include: acquisition of land, acquisition of buildings, acquisition of information and communication equipment, acquisition of transport equipment, acquisition of other machinery and equipment, acquisition of capitalised computer software, acquisition of other intellectual property products.
R & D personnel in a statistical unit include all persons engaged directly in R & D, whether employed by the statistical unit or external contributors fully integrated into the statistical unit’s R & D activities, as well as those providing direct services for the R & D activities (such as R & D managers, administrators, technicians and clerical staff).
Other details:
Coverage of Special Purpose Entities (SPE): As far as possible, SPEs are included in FATS and treated as any other business if they fulfil the definition of a statistical unit enterprise and have a non-zero net turnover, output, employment or investment.
Description of the treatment of equally shared control cases and multiple minority ownership cases: As far as possible, control is attributed only to that country that ultimatily exercises control (direct and indirect control).
Activity NACE K653 (pension funds) includes the number of Pension Funds and their contributions as turnover.
Since reference year 2019, activity NACE K663 includes the number of Pension Funds management companies and their commisions.
The statistical unit of FATS is the enterprise as defined in line with the Regulation (EEC) No 696/93 on the statistical units for the observation and analysis of the production system in the Community.
"The enterprise is the smallest combination of legal units that is an organisational unit producing goods or services, which benefits from a certain degree of autonomy in decision-making, especially for the allocation of its current resources. An enterprise carries out one or more activities at one or more locations. An enterprise may be a sole legal unit."
Until the 2017 reference year, Spain identified, for operational purposes of Structural Business Statistics (SBS) and FATS, the statistical unit Enterprise with the Legal Unit. Thus, each Legal Unit formed an Enterprise.
In accordance with the European Statistical System, from the SBS (and IFATS) exercise 2018 onwards,the statistical unit 'enterprise' can be formed by one or several legal units. For enterprises consisting of more than one legal unit, new compilation methods, based on guidelines and recommendations of Eurostat, have been applied in order to measure the economic characteristics of the Enterprise, considering the set of their legal units and eliminating intra-enterprise transactions.
The target population consists of enterprises market producers that have been active during the reference year and whose main activity belongs to the following sections and divisions of NACE Rev.2.:
• Industrial Sector: Sections B, C, D, E
• Construction Sector: Section F
• Trade Sector: Section G
• Services Sector: Sections H, I, J, K, L, M, N , P, Q, R and Division S95 and S96. (Note1)
Note 1: Units of activities in sections P, Q, R and division S96 (Education, Health and Social Services, Artistic, recreational and entertainment activities, and Other personal services) are included in SBS (and coherently also in IFATS) for the first time for reference year 2021.
Spain
Data refers to the calendar year, which in most cases corresponds to the fiscal year.
This report refers to 2023 exercise.
The overall accuracy of the results can be assessed as very good. The Inward FATS data are a subset of SBS data, which means that they are derived from the same underlying data sources.
SBS is based on a sample design using stratified random sampling. In each stratum, a random sample is obtained, except those formed by relevant units (for example, with 50 or more employees, or units with high turnover) in which all form part of the sample. The IFATS subpopulation is also included exhaustively in the sample.
The different processes of the SBS operation are directed to eliminating or reducing the errors as much as possible, both in the collection phase and in the posterior editing and imputation phases. The collection procedure (both direct and through the use of administrative sources), the coverage control, the validation of errors and the micro and macro edition of the data allow to get highly reliable statistics.
Number of enterprises and employment variables are recorded in absolute figures.
Monetary data of enterprises are recorded in thousands of euros.
Ratios of variables are expressed in percentages.
The entire production process of the IFATS population is carried out in a fully integrated manner with the production of the SBS, adding a subsequent treatment to the specific variable of the country where the controlling unit is located.
As in SBS, there are two stages in the processing of information:
A. Compilation of Legal Units (LUs) . Collection of information (via direct survey or, increasingly, use of administrative sources), depuration and processing of information from the sample of LUs.
B. Compilation of Statistical Enterprises (ENTs). It includes the aggregation of the LUs that make up each ENT of the sample, the consolidation (cancellation of intra-enterprise transactions) for non-additive variables in ENts formed by more than one LU and construction of the complete statistics, already based on Enterprises, whether formed by a sole legal unit or enterprises formed by several LUs.
The production of SBS and FATS in Spain is carried out, in addition to the INE, by other public institutions/organisms that act as ONAs (Other National Authorities) for certain economic activities (sections F and K of NACE rev2).
The specific activities that are the responsibility of each data producer unit are detailed below (in terms of NACE rev2):
INE: All activities of Industry, Commerce and non-financial Services. Since 2021 it also includes activities K642, K643, K661,K6621 and K6629.
Ministry for Construction and Transport: All activities of section F.
Bank of Spain: Activities K641 and K649.
Ministry of Economy (General Directorate of insurance and pension funds): Activities K65, K6622 and K663.
The INE acts as coordinator of the complete set of activities for SBS and FATS domains. The ONAs prepare the statistics for the activities of their respective scope and deliver them to the INE under an application that includes the detection of errors (which the ONA corrects) and the provision of justifications for the warnings detected. Finally, the INE integrates the data from all activities, summarizes the results, prepares Table 14 required by the european regulation and carries out the official transmission of the data set using Eurostat Edamis Input Hall.
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For all activities:
Data on iFATS population and UCI are compiled from NSBR.
Economic and employment data on IFATS enterprises are compiled from SBS.
Annual for all variables except for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to N and P to R and divisions S95 and S96;
Biennial (every odd-numbered year) for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to F.
IFATS statistics are calculated annually.
For each reference year T:
Data collection (direct collection and administrative sources) takes place since month T+4 to month T+9.
Data transmission to Eurostat takes place at month T+20.
Data dissemination at national level takes place at month T+21.
Since IFATS results are prepared in accordance with european regulations they are comparable to data of other EU Member States.
Comparable series are available for the following periods:
2003-2007; Results based on Legal Units and NACE Rev. 1.1
2008-2017: Results based on Legal Units and NACE Rev. 2
2018-2020: Results based on Statistical Enterprises and NACE Rev.2
