Taxation in Spain
In Spain are three levels of tax authority: national (the State), regional (Comunidad Autonoma) and local (Towns). The main direct taxes applicable in Spain are: corporate income tax, personal income tax and non-resident income tax. The main indirect taxes applicable in Spain are: VAT, transfer and stamp tax.
Total receipts of tax and insurance in Spain:
- 30 % - social and health insurance
- 29 % - VAT
- 19 % - personal income tax
- 13 % - other
- 9 % - corporation income tax
Bc. Petr Gola
