The Banco de España data laboratory (BELab) offers economic and financial granular information on non-financial Spanish corporations from iBACH. This dataset derives from BACH dataset . BACH is a database of aggregated and harmonized accounting data of non-financial companies, based on national accounting standards (individual annual accounts).

Universe: – Spain: Sample of non-financial companies with coverage exceeding 50% of GVA (Gross Value Added) and employment.