Use of safety factors is variable, but where there is a requirement to include one, it's likely to be in subpart B of the relevant airworthiness standard (or if not there, in the section corresponding to operating data requirements). In the UK, if you can get hold of it, the old BCAR Section K is still CAA's preferred guidance for sub-25 aeroplanes.
In general however, my experience is that the use of theoretical derived data in the AFM (or related documentation) is only done after modification and/or validation using real-world flight test data. I'm not aware of any published data, except that for initial flight testing (where it's inevitable) being based upon analysis alone.
G