Localised household taxable incomes are established from two files:
- the file of the statement of fiscal income (POTE), containing the data relative to taxpayers' income declarations. This file lists tax households;
- the local residence tax file (PLFC), from which details of those who have to pay the local residence tax are extracted (TH) and linked with dwellings taxed as the main residence.

Those who have to pay the local residence tax are identified in the same way as is the tax household that they constitute in the POTE file.

By comparing these two files, tax households can be constituted when, in a given year, an independent declaration of income (one, two or more tax households) and occupation of the same known dwelling, obtained from the local residence tax file, coincide.

The address file (FIP) contains the personal data of every taxpayer. It has been used since 2006 to help with the geolocation of addresses to produce local infra-municipality statistics.