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

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