Living Conditions Survey (LCS) 
Income
Average net annual income (2009) per person and per consumption unit, by nationality (persons aged 16 years old and over).
Units: Average income (euros)

;Average income per person;Average income per consumption unit;Average income per person (with imputed rent);Average income per consumption unit (with imputed rent);
Total;10,098;14,857;11,896;17,370;
Spanish;10,297;15,117;12,173;17,736;
Foreign (European Union);8,099;12,321;9,176;13,799;
Foreign (Rest of the world);6,674;10,355;7,129;11,031;
No data recorded;9,099;14,712;10,168;16,525;
Notes:
1) ~'average net annual income per person and per consumption unit (2009),Average income per person (with imputed rent)'~The definition of household income includes imputed rent. Imputed rent is applied to  those households that do not pay complete rent, due to being the owners or due to occupying  a rented dwelling at a price that is lower than the market price or free of charge. The value that is  imputed is the equivalent of the rent that would be paid on the market for a dwelling that is similar to that being  occupied, less any rent actually paid. Likewise, a deduction is made, from the total household income, of the interest from the  loans applied for, for the purchase of the main dwelling.
1) ~'average net annual income per person and per consumption unit (2009),Average income per consumption unit (with imputed rent)'~The definition of household income includes imputed rent. Imputed rent is applied to  those households that do not pay complete rent, due to being the owners or due to occupying  a rented dwelling at a price that is lower than the market price or free of charge. The value that is  imputed is the equivalent of the rent that would be paid on the market for a dwelling that is similar to that being  occupied, less any rent actually paid. Likewise, a deduction is made, from the total household income, of the interest from the  loans applied for, for the purchase of the main dwelling.
1) The income per person is obtained, for each household, by dividing the total household income  by the number of members of said household. The income per consumption unit is obtained, for each household,  by dividing the total household income by the number of consumption units. This uses the  distribution of persons.
Source: National Statistics Institute