Guide to business in Spain Guía de negocios en España


1. Introduction to the Spanish tax system


The Spanish tax system is modern and competitive. The Spanish State Tax Agency has distinguished itself through its technological leadership within the Government. It is one of the most modernized European tax agencies, in the vanguard of offering electronic public services, such as the possibility of obtaining tax certificates or filing tax returns online.

A tax reform has recently been carried out to simplify the tax obligations of taxpayers and, in general, to reduce their tax burden. That reform has had a particular impact on corporate income tax, personal income tax, nonresident income tax, value added tax, Canary Island general indirect tax and some special and excise taxes.

The Spanish tax system comprises three kinds of taxes: "impuestos" (true taxes), "tasas" (dues and fees) and "contribuciones especiales" (special levies). The "tasas" and "contribuciones especiales" are collected in return for a public service provided by the authorities or for any type of benefit as a result of public works or services.

In Spain taxes are levied by the Central Government, by the Autonomous Communities (regional) and by local authorities. Due to their relevance, this chapter concentrates exclusively on the taxes levied by the Central Government, including those administered and collected by regional and local authorities, albeit with a brief reference to the special regimes applicable in the Canary Islands, the Basque Country and Navarra.

Guide to business in Spain

Tax system


ICEX - Gobierno de España - Ministerio de Economía y competitividad
Elaborado por Garrigues - Abogados y Asesores Tributarios
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