ICEX-INVEST IN SPAIN

Taxes

The Spanish tax system is modern and pro-business. The tax burden in Spain (i.e. tax and social security contributions as a percentage of GDP) is almost seven points lower than the average ratio in neighboring countries (EU-27) .

A tax reform was recently carried out with a view to simplifying the tax obligations of taxpayers and, in general, reducing their tax burden, although with a notable increase in tax bases, fundamentally in connection with the corporate income tax of large enterprises. The reform mainly affects corporate income tax, personal income tax, nonresident income tax, value added tax, the Canary Islands General Indirect Tax and certain excise and special taxes.

 

The main direct taxes applicable in Spain are:

  • Corporate income tax
  • Personal income tax
  • Non-resident income tax

The main indirect taxes applicable in Spain are:

  • Value added tax (VAT)
  • Transfer and stamp tax

This chapter includes the following topics:


Prepared by:


Last updated: 19|06|2015

Contact us
91 503 58 08


Búsqueda de ayudas e incentivos

The best information by region, by sector and daily updated. No registration needed!

Search now


ICEX-INVEST IN SPAIN
Paseo de la Castellana 278, 2nd Floor 28046 Madrid SPAIN
T (+34) 91 503 5800
investinspain@investinspain.org
www.investinspain.org

Home | Legal warning | Site Map | Accessibility

INVEST IN SPAIN - Paseo de la Castellana, 278 - 28046 Madrid

Level Double-A conformance icon, W3C-WAI Web Content Accessibility Guidelines 1.0

2015 ICEX - Invest in Spain