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Income and living conditions (ilc)

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National Reference Metadata in Single Integrated Metadata Structure (SIMS)

Compiling agency: National Statistics Institute (INE-Spain).

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The European Union Statistics on Income and Living Conditions (EU-SILC) is a survey-based instrument aiming at collecting timely and comparable cross-sectional and longitudinal multidimensional microdata on income, poverty, social exclusion and living conditions. In addition, it collects module variables every three years, every six years or ad-hoc new policy needs modules.


The EU-SILC instrument provides two types of data:

  • Cross-sectional data pertaining to a given time or a certain time period with variables on income, poverty, social exclusion and other living conditions.
  • Longitudinal data pertaining to individual-level changes over time, observed periodically over four‐or more year rotation scheme (Annex III (2) of EU regulation 2019/1700).

Social exclusion and housing condition information is collected mainly at household level while labour, education and health information is obtained for persons aged 16 and over. The core of the instrument is income information at very detailed component level and mainly collected at personal level.

5 March 2025

Statistical concepts and definitions for EU-SILC are specified in EU Regulation (EU) 2019/1700,EUregulation 2019/2181, and EU regulation 2019/2242. Additional information is available in the EUstatistics on income and living conditions (EU-SILC) methodology and in the methodological guidelines and description of EU-SILC target variables (see CIRCABC).

Further details are provided in items 5, 15.1.1.1, 15.2.2 and 18.3.

Statistical units are private households and all persons living in these households who have usual residence in the Member State. Annex II of the EU regulation 2019/2242 defines specific statistical units per variable and specifies the content of the quality reports on the organization of a sample survey in the income and living conditions domain pursuant to EU regulation 2019/1700 of the European Parliament and of the Council.

The target population is private households and all persons composing these households having their usual residence in the Member State. A private household means a person living alone or a group of persons who live together, providing oneself or themselves with the essentials of living.

The entire Spanish territory.

Description of reference period used for incomes

Period for taxes on income and social insurance contributions

Income reference periods used

Reference period for taxes on wealth

Lag between the income ref period and current variables

Taxes received/paid during the income reference period are considered. In the case of tax adjustments, these taxes usually refer to income received during the income reference period.

(No differences between national and EU-SILC concept)

The income reference period is the previous calendar year.

(No differences between national and EU-SILC concept)

We considered the tax received/paid during the income reference period. In the case of the taxes paid on ownership of the household main dwelling (IBI) the reference period is the last 12 months.

From 31 December of the year prior to the survey to the time of data collection (February-June). The lag thus ranged from 1 to 5 months.

According to Reg. (EU) 2019/1700 Annex II, precision requirements for all data sets are expressed in standard errors and are defined as continuous functions of the actual estimates and of the size of the statistical population in a country or in a NUTS 2 region. For the income and living conditions domain, the estimated standard errors of the following indicators are examined according to certain parameters set:

  • Ratio at‐risk‐of‐poverty or social exclusion to population
  • Ratio of at‐persistent‐risk‐of‐poverty over four years to population
  • Ratio at‐risk‐of‐poverty or social exclusion to population in each NUTS 2 region

Further information is provided in section 13.2 Sampling error.

The data involves several units of measure depending upon the variables. Income variables are transmitted to Eurostat in national currency. For more information, see the methodological guidelines and description of EU-SILC target variables available on CIRCABC.

Data editing. The final target variables are constructed:

  • Non income variables. Normally they are constructed directly from the updated and checked information of the questionnaires (see data validation).
  • Income variables: The construction integrates the information of the questionnaires and the register data. After the combination of the information, the income data are imputed if the value is still unknown.

 

The administrative sources used are:

  • Geographical frame of addresses ("Marco de direcciones georrefenciadas") for the sampling frame.
  • Register of Public Social Benefits (RPSP). Centralized database with benefits paid by different public bodies.
  • Personal Income Tax (Form 100 and file of imputations). Declarations of Income Tax of Individuals and families in the Form 100. Also information for those who have not filled the Tax Returns (imputations)
  • Tax withholding at source system (Form 190). Annual summary of withholdings of Income Tax of Individuals.

List of final variables with use of administrative files

  • Old age benefits (RPSP)
  • Survivors' benefits (RPSP)
  • Disability benefits (RPSP)
  • Capital income (Form 100 and file of imputations)
  • Property income (Form 100)
  • Result of the income tax return (Form 100)
  • Income from self-employment (Form 100)
  • Cash employee income (Form 190)
  • Non-cash employee income (Form 190)
  • Sickness benefits (Form 190)
  • Private pension plans (Form 190)
  • Unemployment benefits (Form 190)

Annual

The link of the calendar of publications in INE-Spain website.

The processing of this statistic in all its phases is the same for the whole territory. In this way, the results are fully comparable for any geographical breakdown.

In the construction of the variables relating to household income, the tax administrative files in Alava have not been used. In order to ensure geographical comparability, corrective factors have been applied in this province.

See Annex 8 – Breaks in series