Webpage of the Ministry of Finance and Civil Service

The General Tax Law, in Article 2.2, Letter c), defines taxes as “taxes required without consideration whose taxable item comprises business, acts or events that demonstrate the economic capacity of the taxpayer”.

• Personal Income Tax
• Corporate Income Tax
• Personal Income Tax for Non-Residents
• Inheritance and Gift Tax
• Wealth Tax
• Value Added Tax
• Special Taxes
• Tax on Capital Transfers and Documental Legal Acts
• Tax on Insurance Premiums
• Other direct taxes
• Other indirect taxes

If you request more information:

• Tax queries to the Directorate-General for Taxation.
• Tax queries on chartered regimes (regímenes forales).
• Templates and forms on the main taxes managed by the Tax Agency, which may be filled in the Tax Agency website in order to fulfil tax duties, as well as download aid software, obtain tax information and find out about the exercise of competences on the taxes provided by administrative regions.
• Resolutions of the Central Administrative Court for Tax and Economic Appeals and information on claims of an economic or administrative nature.
• Decisional laws issued by the Supreme Court and the Constitutional Court.
• Taxpayer Protection Council.
• Access to local tax rates.
• Tax statistics and main figures.
• Reports issued by the Tax Authority.
• Reports issued by the Tax Administration Agency.
• Reports issued by the Central Administrative Court for Tax and Economic Appeals.
• Reports issued by the Directorate-General for Taxation.