Taxes in Spain

Working in Europe | Taxation/salaries | Spain

The Agencia Tributaria (Inland Revenue) is in charge of implementing the State tax system. Its website (http://www.agenciatributaria.es) is very detailed, can be consulted in English and has a specific section devoted to non-residents in Spain.56 The contact details are the following:

Tax Office (central office)

C/ Infanta Mercedes, 37 - 28020 Madrid (Spain) Tel.: (+34) 91 583 89 97

Basic tax information:

(+34) 901 33 55 33 / (+34) 91 554 87 70

 

Special taxes are applied to the consumption of very specific goods: hydrocarbons (oil derivatives), coal, alcoholic beverages and tobacco. This category also includes the special tax on certain modes of transport, which applies to vehicle registration. Remember that all vehicles (cars, motorcycles, etc.), both new and second-hand, to be used by Spanish residents must be registered in Spain.

Local taxes

The taxes described above apply at the national level. However, there are also certain local taxes that are managed entirely by the municipal governments. The most significant are:

  • Property tax: Applied to the value of real estate property (houses, flats, apartments, etc.) and paid by the owners or property rights holders.

  • Motor vehicle tax: Replaces the former traffic tax and it applies to all motor vehicles used on public streets.

  • Waste disposal tax: Also known as the "rubbish tax", this is paid according to the type and size of housing, and is used to finance the waste collection service. Therefore, the higher the cost of the service (usually subcontracted), the higher the rate to be paid.