• Type of survey: continuous on an annual basis.
  • Population scope: companies whose main activity is described in sections H, I, J, L, M, N, P, Q, R and divisions S95 and S96 of CNAE-2009. The Education and Health activities (sections P and Q) are included for the first time in the 2021 financial year.
  • Geographical scope: the entire national territory.
  • Reference period: the calendar year, which, with some exceptions, coincides with the accounting year of the company.
  • Sample size: 112,965 units (44% with direct collection and 56% with administrative data).
  • Collection method: completion of the online questionnaire by the informant (IRIA system) and use of administrative sources.

Methodology documents, questionnaires, classifications...