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.
Instituto Nacional de Estadística (National Statistical Institute)
1.2. Contact organisation unit
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
27 October 2025
2.2. Metadata last posted
27 October 2025
2.3. Metadata last update
27 October 2025
3.1. Data description
Foreign Affiliates Statistics (FATS) measure the commercial presence through affiliates in foreign markets.
In country-level business statisticsoutward foreign affiliates statistics (OFATS) describe the activity of domestic affiliates of every resident ultimate controlling institutional unit which has at least one foreign affiliate and the activity of foreign-controlling enterprises resident in the compiling country (Table 15 of the EBS Implementing Regulation (EU) 2020/1197).
In statistics on international activities outward foreign affiliates statistics (OFATS) describe the activity of foreign affiliates abroad ultimately controlled by an institutional unit resident in the compiling country (Table 33 of the EBS Implementing Regulation (EU) 2020/1197).
Variables on country-level business activities in the OFATS data category:
Number of foreign-controlling enterprises (UCI concept) and domestic affiliates
Number of employees and self-employed persons in foreign-controlling enterprises (UCI concept) and domestic affiliates
Net turnover of foreign-controlling enterprises (UCI concept) and domestic affiliates
Variables on the international activities in the OFATS data category:
Number of enterprises abroad ultimately controlled by institutional units of the reporting country
Number of employees and self-employed persons in enterprises abroad ultimately controlled by institutional units of the reporting country
Employee benefits expense in enterprises abroad ultimately controlled by institutional units of the reporting country
Gross investment in tangible non-current assets of enterprises abroad ultimately controlled by institutional units of the reporting country
Net turnover of enterprises abroad ultimately controlled by institutional units of the reporting country
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);
Currency codes (ISO 4217).
3.3. Coverage - sector
Market producers of NACE Sections B to N and P to S.
3.4. Statistical concepts and definitions
MAIN CONCEPTS AND DEFINITIONS
In country-level business statisticsOutward Foreign Affiliates Statistics (OFATS) describe the activity of domestic affiliates of every resident ultimate controlling institutional unit which has at least one foreign affiliate and the activity of foreign-controlling enterprises resident in the compiling country (Table 15 of the EBS Implementing Regulation (EU) 2020/1197).
In statistics on international activities Outward Foreign Affiliates Statistics (OFATS) describe the activity of foreign affiliates abroad ultimately controlled by an institutional unit resident in the compiling country (Table 33 of the EBS Implementing Regulation (EU) 2020/1197).
Foreign affiliate in the framework of outward FATS 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.
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.
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.
MAIN DEFINITIONS OF VARIABLES
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 are all forms of consideration given by the statistical unit in exchange for service rendered by employees or for the termination of employment.
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.
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.
OTHER DETAILS:
Description of the coverage of Special Purpose Entities (SPE): As far as possible , SPEs are included in FATS and treated as any other business if they comply with 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: As far as possible, control is attributed only to the country of the institutional unit that ultimately exercises control (direct and indirect control).
Description of the treatment of multiple minority ownership: As far as possible, control is attributed only to the country of the institutional unit that ultimately exercises control on an ongoing basis.
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 2020 reference year, Spain identified an affiliate with an statistical unit Enterprise. Thus, each affiliate formed an Enterprise.
However, the progressive complexity of the way in which enterprise groups operate nowadays caused the European Statistical System to search for an improvement regarding the way in which the activity of these groups is reflected in enterprises' official statistics.
Legal Units that belong to enterprise groups sometimes sell their products or provide their services exclusively or mainly within the group, without being market-oriented or having decision-making power over the entire production process.
For these reasons, and in accordance with the European Statistical System, from the OFATS exercise 2021 onwards,the statistical unit 'enterprise' can be formed by one or several units of the same group and the same country. For enterprises consisting of more than one unit, some compilation methods have been applied in order to measure the economic characteristics of the Enterprise.
3.6. Statistical population
Market producers that have been active during the reference period and whose main activity is included in NACE Sections B to N and P to S (for the EBS Implementing Regulation (EU) 2020/1197 table 15) and market producers of NACE Sections B to N and P to S abroad (should cover the foreign affiliates of all ultimate controlling institutional units of the reporting country) (for the EBS Implementing Regulation (EU) 2020/1197 table 33).
3.7. Reference area
Spain for UCIs controlling at least one foreign affiliate and their domestic affiliates (Table 15).
Worldwide for enterprises abroad controlled by spanish UCIs (Table 33).
3.8. Coverage - Time
Data are available from 2009 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 in national currency (euros).
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 2009 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 the number or statistical units are less than 4 enterprises affiliates.
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 OFATS 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.
Table 15 results in Spain are published being part of a broader publication Business Statistics by Group Status. Year 2023. in which Table 15 subpopulation can be distinguished, analised and compared with the other enterprises resident in Spain.
10.2. Dissemination format - Publications
In Spain, OFATS 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, OFATS table 15 data are published being part of a general publication about resident enterprises (Statistics on Enterprises by Membership to Groups) in which OFATS UCIs and its domestic affiliates subpopulation can be distinguished, analised and compared with the other enterprises resident in Spain.
OFATS table 33 data are published in a separated data release, which mantains the same format as in previous periods, except for the new variables included in the 2021 reference period.
In the Spanish metadata electronic publication there are many concepts linked to quality management (see paragraph 11)
11.1. Quality assurance
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 OFATS statistics is guided by the European Statistics Code of Practice and, in line with this, is essentially focused on:
Evaluating and comparing the quality of primary data from the administrative registers of the Ministry of Economy, Trade and Business and the Bank of Spain.
Guaranteeing statistical confidentiality.
Clear description of the methodology and annual revision of this.
Not adding statistical burden to the respondent units.
Comparing the coherence of both raw data for comparison of these with the Central Company Directory (CCD), the EuroGroup Register and the results of the statistics obtained each year. Regarding year-on-year comparisons as well as in the same period, comparing with data from other statistics produced by INE (FILEXT) or by external agencies (Ministry of Economy, Trade and Business).
Using the definitions and standards that allow for consistency with data from other European statistical institutes.
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
The fundamental source of improvement is based on the optimisation of the framework of companies with affiliates overseas that is currently based on the Register of Foreign Investments of the Ministry of Economy, Trade and Business. This administrative register only affects investments made in companies whose equity is greater than 1,502,530.27 Euros and in which the investor's share os the capital or of the total voting rights is equal to or greater than 10%. Results of affiliates from the third level of the ownership chain are also not covered. Thus, the statistical framework should be formed in a way that complements the previous register with data from INE's Central Company Directory (DIRCE) and Eurostat's EuroGroups Register (EGR), whose updating has been improved year on year.
The statistics' strength is the complete coherence with the statistics on Spanish Direct Foreign Investment prepared by the Register of Foreign Investments of the Ministry of Economy, Trade and Business.
The information is also compared and improved with the information provided in the Country-by-Country Report received from the Tax Agency, and with data from the European Group Register.
On the other hand, T15 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 the Outward FATS are:
Eurostat
Chambers of Commerce
Central and Regional Governments
Scholars
Researchers
Individuals.
12.2. Relevance - User Satisfaction
The INE has carried out general user satisfaction surveys in 2007, 2010, 2013, 2016 and 2019 and it plans to continue doing so 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...
On the INE website, in its section Methods and Projects / Quality and Code of Practice / INE quality management / User surveys are available surveys conducted to date. (User Satisfaction Surveys)
In the latest general user satisfaction survey of 2019, 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.
On the other hand, those responsible for this statistical operation are 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 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.
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 statistics makes use of administrative registers that almost exhaustively cover the total target population of respondents for the most important variables: turnover, number of employees and self-employed persons, personnel costs and gross investment. However, the existence of a cut-off threshold in the FDI data requires an estimate to be made of the data from the missing part, through national business registers, EGR data and CBC-R.
Therefore, there are three main sources of error:
Erroneous data in the Register of Foreign Investments.
Lack of coverage that especially affects the variable number of enterprises
Errors and updates in EGR data.
13.1.1. Use of residual geographic codes (Extra EU-27 not allocated, etc.)
It has not been required.
Please see Table 13.1.in the Annex at the bottom.
13.1.2. Use of residual activity codes (NACE activity “not allocated”)
It has not been required.
Please see Table 13.1.in the Annex at the bottom.
13.1.3. Comments on the Extra EU-27 not allocated and on the Activity “not allocated”
Not applicable.
13.1.4. UCI Approach applied to identify the relevant population of reporting units
The UCI approach is applied to identify the relevant reporting units for OFATS .
13.1.5. Update date (or frequency of updates) of the information regarding the country of the UCI by the “source administration”
The information contained in Business Register (main activity, monetary and employement variables and also characteristics of parent and ultimate controlling unit, including the country of the UCI) is updated annually.
13.2. Sampling error
Not applicable since sampling is not used for this statistics.
13.2.1. Sampling error - indicators
Not applicable since sampling is not used for this statistics.
13.3. Non-sampling error
The existence of a cut-off threshold in the administrative data used as source for this statistics requires an estimate to be made of the data from the missing part, through CBC-R, national business register and EGR data.
13.3.1. Coverage error
The existence of a cut-off threshold in the administrative data used as source for this statistics (Spanish resident investors that make investments in overseas companies whose equity is greater than 1,502,530.27 Euros and in which the investor's share of the capital or of the total voting rights is equal to or greater than 10%), requires an estimate to be made of the data from the missing part, through national business register and EGR data.
13.3.1.1. Over-coverage - rate
The Register of Foreign Investments of the Ministry of Economy, Trade and Business is compulsory for Spanish investments in overseas companies, so there is no over-coverage.
13.3.1.2. Common units - proportion
Not applicable as there is no survey.
13.3.1.3. Misclassification errors
Not applicable.
13.3.1.4. Under- and over-coverage problems
Under-coverage problem: the existence of a cut-off threshold in the administrative data used as source for this statistics (Spanish resident investors that make investments in overseas companies whose equity is greater than 1,502,530.27 Euros and in which the investor's share of the capital or of the total voting rights is equal to or greater than 10%), requires an estimate to be made of the data from the missing part, through CBC-R, national business register and EGR data.
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
Unit non-response occurs when not all the reporting units in the sample participate in the survey.
Item non-response occurs when a respondent provides some, but not all, of the information requested or if the information reported is unusable (note that entirely unusable questionnaires are already counted in the unit non-response).
No survey is carried out.
13.3.3.1. Unit non-response - rate
Not applicable.
See Table 13.3.3 in the Annex at the bottom.
13.3.3.2. Item non-response - rate
Not applicable.
See Table 13.3.3 in the Annex at the bottom.
13.3.4. Processing error
Not applicable.
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
OFATS statistics are calculated annually for reference year T.
Data collection takes place at t+17 months after the end of the reference period.
Data transmission to Eurostat takes place at t+20 months.
Data dissemination at national level takes place at t+21 months.
14.1.1. Time lag - first result
Not applicable.
14.1.2. Time lag - final result
Final data dissemination at national level takes place at t+21 months.
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 OFATS table T15 on 29th July 2025 and T33 table on 4th July 2025 (33 and 58 days before 31st August 2025, the target date, respectively).
For reference year 2023, national dissemination of OFATS 2023 (Industry, Tarde and Non financial Servicies) was on INE’s website on 25th September 2025.
15.1. Comparability - geographical
Since OFATS 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 periods:
2009-2020; Results based on Legal Units and NACE Rev. 2
2021-2023: Results based on Statistical Enterprises (affiliates) and NACE Rev.2
15.2.1. Length of comparable time series
Length of time series: 2009-2023
Length of comparable time series: 2009-2020
2021-2023
15.2.2. Reasons and differences in concepts and measurement methods for breaks in time series
2021: The concept of statistical unit changes from Legal Unit to the concept of statistical enterprise (ENT) for affiliates, which involves to grouping LEUs into ENT and a minimum data consolidation at ENT level.
Besides, there is a new Table 15 required, not calculated in previous years.
15.3. Coherence - cross domain
There is no inconsistency with Inward FATS or National Business Registers data.
15.3.1. Coherence - sub annual and annual statistics
Not applicable
15.3.2. Coherence - National Accounts
Not applicable.
15.3.3. Coherence – Foreign Direct Investment (FDI)
Fully coherence with Foreign Direct Investment as it is the main source of this statistics.
15.3.4. Coherence – EuroGroups Register (EGR)
Coherent with EGR.
15.4. Coherence - internal
Internal coherence is a central issue in terms of both methods and the statistical production process.
The consistency of the variables is checked at all stages of the statistical process.
There is no additional burden on respondents to provide data as OFATS statistics is obtained from administrative registers.
The 2025 Annual Statistical Programme assigned a foreseen budgetary credit of 111.25 thousand euros for OFATS.
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
Data are definitive when they are published.
If errors are detected and data need to be modified, an explanatory note shall be added to the information in order to alert users that the data have been modified.
See Table 17.2. in the Annex at the bottom.
17.2.1. Data revision - average size
Not applicable.
18.1. Source data
INE gets the information needed to obtain the results of this statistics from the Register of Foreign Investments of the Ministry of Economy, Trade and Business mainly. Data from Bank of Spain is also used for some affiliates with financial activities.
Data on T15 population and UCI are compiled from NSBR.
Economic and employment data on T15 enterprises are compiled from SBS.
It must be borne in mind that the coverage of affiliates derived from the Register of Investments is incomplete regarding the population of affiliates referred to, as, in accordance with current regulation, companies are not required to declare investments made in companies whose equity less than 1,502,530.27 Euros or in which the investor's share of the capital or of the total voting rights is less than 10%, on relevant administrative forms. Results of affiliates from the third level of the holdings chain are also not covered. As a consequence, it has been necessary to carry out an additional estimation process that concerns the activity of these affiliates and from which, through the appropriate adjustment process, the definitive results of the statistics can be obtained.
18.1.1. Methodological approach
INE gets the information needed to obtain the results of this statistics from the Register of Foreign Investments of the Ministry of Economy, Trade and Business mainly. Data from Bank of Spain is also used for some affiliates with financial activities.
This Register is formed using model declarations that the General Directorate for International Trade and Investment and, more specifically, the Sub-directorate General for International Trade of Services and Investments compile on overseas investment in Spanish companies and Spanish investment in overseas companies, both regarding flows and position (stock).
Specifically, in the case of the stock of Spanish investments in overseas companies, Spanish resident investors that make investments in overseas companies whose equity is greater than 1,502,530.27 Euros (or its exchange value in the currency in which this figure is expressed) and in those in which the investor's share of the capital or of the total voting rights is equal to or greater than 10% must present an annual report on the development of the overseas investment in the first nine months of each calendar year (model D-8). This report is also presented for investments in overseas companies whose activity is the share ownership of the capital of other companies, regardless of the investment quantity. The owners of overseas branches will also present an annual report, regardless of the investment quantity.
In the report, information is obtained on the companies in which the investor has holdings, as well as on the companies in which these companies have holdings. Finally, the third level of the affiliates holdings chain is reached, although less information is collected from this final one.
The Register of Foreign Investments covers operations on the position in Direct Foreign Investment in Spain and Spanish Direct Foreign Investment, which is published annually and appears in the National Statistical Plan (NSP), and also the quarterly and biannual release operations on flows on Direct Foreign Investment in Spain and Spanish Direct Foreign Investment, also present in the NSP.
It must be noted that, even though the data derived from the aforementioned Register of Investments have been considered as the fundamental primary base for generating information, these data have been complemented with information from the CBC-R and the EuroGroups Register in order to obtain definitive investigation results.
It must be borne in mind that the coverage of affiliates derived from the Register of Investments is incomplete regarding the population of affiliates referred to, as, in accordance with current regulation, companies are not required to declare investments made in companies whose equity is less than 1,502,530.27 Euros or in which the investor's share of the capital or of the total voting rights is equal to or greater than 10%, on relevant administrative forms. Results of affiliates from the third level of the holdings chain are also not covered. As a consequence, it has been necessary to carry out an additional estimation process that concerns the activity of these affiliates and from which, through the appropriate adjustment process, the definitive results of the statistics can be obtained.
Data on T15 population and UCI are compiled from NSBR.
Economic and employment data on T15 enterprises are compiled from SBS.
18.1.2. Use of cut-off thresholds
It must be borne in mind that the coverage of affiliates derived from the Register of Investments is incomplete regarding the population of affiliates referred to, as, in accordance with current regulation, companies are not required to declare investments made in companies whose equity is less than 1,502,530.27 Euros on relevant administrative forms. Results of affiliates from the third level of the holdings chain are also not covered. As a consequence, it has been necessary to carry out an additional estimation process that concerns the activity of these affiliates and from which, through the appropriate adjustment process, the definitive results of the statistics can be obtained.
18.2. Frequency of data collection
Data are obtained annually from the Ministry of Economy, Trade and Business and from the Bank of Spain at t+17 months, with t being December of the reference year.
18.3. Data collection
Source to define T33 population:
85 % Foreign Direct Investment (FDI)
2 % EuroGroups Register (EGR)
8 % Statistical Business Register (SBR)
5 % Administrative sources
T33 Economic data obtained using:
95 % Foreign Direct Investment (FDI)
5 % Administrative sources
INE requests a series of model D-8 variables needed to obtain the target variables of the study, and the Ministery of Industry, Commerce and Business sends an XML file with the corresponding data.
Data from Bank of Spain is obtained through a xls file sent via an ad-hoc software.
Source of T15 population: 100% National Statistical Business Register (NSBR).
Source of economic and employment data on T15 enterprises: 100% Structural Business Statistics (SBS).
18.4. Data validation
Once the Production Unit has received the microdata from the Ministry of Economy, Trade and Business in the XML file, information coverage control is carried out in order to guarantee the completeness of the data received, to detect duplicates and coverage errors and, at the same time, to be able to effect the first evaluation of the quality of the variables.
Regarding the Bank of Spain, data are received, starting from the 2021 reference period, through the FIONAS application, in aggregated form in xls file. The application incorporates Eurostat validation checks (formats, codes used, totals equal to the sum of the parts....) in order to detect invalid data.
In both cases, the correction and resending of files is requested from respondents or, if the error is directly identifiable, it is corrected by the promoter unit.
18.5. Data compilation
In the initial stage, a content error process is carried out, deleting those affiliates that do not depend on truly Spanish parent companies, duplicates, those that are not controlled (with a percentage greater than 50%), or whose activity is not within the target population of the study. Once this stage is complete, the calculation of elevation factors is carried out to correct the lack of coverage of data from the Ministry of Economy, Trade and Business and to adapt them to the target population and determine estimates of the various variables that were deleted due to the cut-off threshold.
The last stage, before the results are released, is the implementation of coherence controls between the different tables and break downs published both year-on-year and in the same year, identifying, in the latter case, the individual companies whose additions, deletions and modifications cause changes in the statistics for those data that are identified as atypical.
The entire production process of the T15 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.
18.5.1. Imputation - rate
Measuring the imputation carried out, referring to the process used to assign valid values for inconsistent data that may have appeared in the depuration, gives an imputation rate of 2.35%.
18.5.2. Use of a method to deal with non-response (both unit and item non-response)
Foreign Affiliates Statistics (FATS) measure the commercial presence through affiliates in foreign markets.
In country-level business statisticsoutward foreign affiliates statistics (OFATS) describe the activity of domestic affiliates of every resident ultimate controlling institutional unit which has at least one foreign affiliate and the activity of foreign-controlling enterprises resident in the compiling country (Table 15 of the EBS Implementing Regulation (EU) 2020/1197).
In statistics on international activities outward foreign affiliates statistics (OFATS) describe the activity of foreign affiliates abroad ultimately controlled by an institutional unit resident in the compiling country (Table 33 of the EBS Implementing Regulation (EU) 2020/1197).
Variables on country-level business activities in the OFATS data category:
Number of foreign-controlling enterprises (UCI concept) and domestic affiliates
Number of employees and self-employed persons in foreign-controlling enterprises (UCI concept) and domestic affiliates
Net turnover of foreign-controlling enterprises (UCI concept) and domestic affiliates
Variables on the international activities in the OFATS data category:
Number of enterprises abroad ultimately controlled by institutional units of the reporting country
Number of employees and self-employed persons in enterprises abroad ultimately controlled by institutional units of the reporting country
Employee benefits expense in enterprises abroad ultimately controlled by institutional units of the reporting country
Gross investment in tangible non-current assets of enterprises abroad ultimately controlled by institutional units of the reporting country
Net turnover of enterprises abroad ultimately controlled by institutional units of the reporting country
27 October 2025
MAIN CONCEPTS AND DEFINITIONS
In country-level business statisticsOutward Foreign Affiliates Statistics (OFATS) describe the activity of domestic affiliates of every resident ultimate controlling institutional unit which has at least one foreign affiliate and the activity of foreign-controlling enterprises resident in the compiling country (Table 15 of the EBS Implementing Regulation (EU) 2020/1197).
In statistics on international activities Outward Foreign Affiliates Statistics (OFATS) describe the activity of foreign affiliates abroad ultimately controlled by an institutional unit resident in the compiling country (Table 33 of the EBS Implementing Regulation (EU) 2020/1197).
Foreign affiliate in the framework of outward FATS 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.
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.
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.
MAIN DEFINITIONS OF VARIABLES
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 are all forms of consideration given by the statistical unit in exchange for service rendered by employees or for the termination of employment.
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.
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.
OTHER DETAILS:
Description of the coverage of Special Purpose Entities (SPE): As far as possible , SPEs are included in FATS and treated as any other business if they comply with 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: As far as possible, control is attributed only to the country of the institutional unit that ultimately exercises control (direct and indirect control).
Description of the treatment of multiple minority ownership: As far as possible, control is attributed only to the country of the institutional unit that ultimately exercises control on an ongoing basis.
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 2020 reference year, Spain identified an affiliate with an statistical unit Enterprise. Thus, each affiliate formed an Enterprise.
However, the progressive complexity of the way in which enterprise groups operate nowadays caused the European Statistical System to search for an improvement regarding the way in which the activity of these groups is reflected in enterprises' official statistics.
Legal Units that belong to enterprise groups sometimes sell their products or provide their services exclusively or mainly within the group, without being market-oriented or having decision-making power over the entire production process.
For these reasons, and in accordance with the European Statistical System, from the OFATS exercise 2021 onwards,the statistical unit 'enterprise' can be formed by one or several units of the same group and the same country. For enterprises consisting of more than one unit, some compilation methods have been applied in order to measure the economic characteristics of the Enterprise.
Market producers that have been active during the reference period and whose main activity is included in NACE Sections B to N and P to S (for the EBS Implementing Regulation (EU) 2020/1197 table 15) and market producers of NACE Sections B to N and P to S abroad (should cover the foreign affiliates of all ultimate controlling institutional units of the reporting country) (for the EBS Implementing Regulation (EU) 2020/1197 table 33).
Spain for UCIs controlling at least one foreign affiliate and their domestic affiliates (Table 15).
Worldwide for enterprises abroad controlled by spanish UCIs (Table 33).
Data refers to the calendar year, which in most cases corresponds to the fiscal year.
This report refers to 2023 exercise.
The statistics makes use of administrative registers that almost exhaustively cover the total target population of respondents for the most important variables: turnover, number of employees and self-employed persons, personnel costs and gross investment. However, the existence of a cut-off threshold in the FDI data requires an estimate to be made of the data from the missing part, through national business registers, EGR data and CBC-R.
Therefore, there are three main sources of error:
Erroneous data in the Register of Foreign Investments.
Lack of coverage that especially affects the variable number of enterprises
Errors and updates in EGR data.
Number of enterprises and employment variables are recorded in absolute figures.
Monetary data of enterprises are recorded in thousands in national currency (euros).
In the initial stage, a content error process is carried out, deleting those affiliates that do not depend on truly Spanish parent companies, duplicates, those that are not controlled (with a percentage greater than 50%), or whose activity is not within the target population of the study. Once this stage is complete, the calculation of elevation factors is carried out to correct the lack of coverage of data from the Ministry of Economy, Trade and Business and to adapt them to the target population and determine estimates of the various variables that were deleted due to the cut-off threshold.
The last stage, before the results are released, is the implementation of coherence controls between the different tables and break downs published both year-on-year and in the same year, identifying, in the latter case, the individual companies whose additions, deletions and modifications cause changes in the statistics for those data that are identified as atypical.
The entire production process of the T15 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.
INE gets the information needed to obtain the results of this statistics from the Register of Foreign Investments of the Ministry of Economy, Trade and Business mainly. Data from Bank of Spain is also used for some affiliates with financial activities.
Data on T15 population and UCI are compiled from NSBR.
Economic and employment data on T15 enterprises are compiled from SBS.
It must be borne in mind that the coverage of affiliates derived from the Register of Investments is incomplete regarding the population of affiliates referred to, as, in accordance with current regulation, companies are not required to declare investments made in companies whose equity less than 1,502,530.27 Euros or in which the investor's share of the capital or of the total voting rights is less than 10%, on relevant administrative forms. Results of affiliates from the third level of the holdings chain are also not covered. As a consequence, it has been necessary to carry out an additional estimation process that concerns the activity of these affiliates and from which, through the appropriate adjustment process, the definitive results of the statistics can be obtained.
Annual
OFATS statistics are calculated annually for reference year T.
Data collection takes place at t+17 months after the end of the reference period.
Data transmission to Eurostat takes place at t+20 months.
Data dissemination at national level takes place at t+21 months.
Since OFATS results are prepared in accordance with european regulations they are comparable to data of other EU Member States.
Comparable series are available for the periods:
2009-2020; Results based on Legal Units and NACE Rev. 2
2021-2023: Results based on Statistical Enterprises (affiliates) and NACE Rev.2
