"Income via Sales" is the total turnover of the company in the Basque Country and its Provinces. It comprises the amounts invoiced by the company for the sales of goods purchased for resale in the same conditions as they were received. Packaging and transport costs and sales of sub-products are included.

Packaging and transport costs and sales of sub-products are included.

They are entered in the accounts with the taxes incurred by the goods and services with the exception of VAT charged to the customer.

It does not include the subsidies received from public authorities or the European Union, financial income, or other operational revenue, such as subventions, sales of shares and fixed assets, income from interests, dividends and patents, renting out company property, production units and machinery. Neither does it include income from staff amenities (canteens, etc.) or the supply of goods and services within the unit of observation.