MINISTERIO DE HACIENDA Y ADMINISTRACIONES PÚBLICAS

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 Tax
• Non-Resident Income Tax
• Inheritance and Donations Tax
• Equity Tax
• Value Added Tax
• Special Taxes
• Equity Conveyance and Documented Legal Acts Tax
• Insurance Premium Tax
• Other direct taxes
• Other indirect taxes

• Tax consultations (general or linked) issued by the General Directorate of Tax.
• Tax consultations for autonomous systems.
• Tax models and forms managed by the Inland Revenue, with tax obligations completed through the virtual office. Users can download assistance programmes, obtaintax information and find out about the exercising of jurisdiction over taxes assigned by Autonomous Communities.
• Rulings of the Central Economic-Administrative Court and information about economic-administrative claims.
• Jurisprudence of theSupreme Court and Constitutional Court
• Council for the Defence of the Taxpayer
• Access to local tax rates
• Tax statistics and principal figures
• Tax Administration Annual Reports
• Tax Agency Reports
• TEAC Reports
• General Directorate for Taxation Reports