Tax law

AutorRodolfo Fernández
Cargo del AutorMiliners Managing Partner
Páginas51-57
51
CHAPTER III
Tax Law
The Spanish Tax System
1. Corporate Tax
2. Income Tax on individuals
3. Non residents
4. VAT
According OECD information the tax revenue as a per-
centage of GDP (including Social Security), was 31.5% in
2011 an 32.2 % in 2010, which is about two points less than
the average OECD countries (33.7 in 2010).
In terms of percentage of total revenue, the main f‌igures
are:
Social Security contributions, 36% (average OECD,
26%)
Indirect taxation, 24% (OECD, 31%)
Taxes on individuals, 22% (OECD, 26%)
Company taxes. 9% (OECD,10%)
Other 9% (OECD, 7%)

Para continuar leyendo

Solicita tu prueba

VLEX utiliza cookies de inicio de sesión para aportarte una mejor experiencia de navegación. Si haces click en 'Aceptar' o continúas navegando por esta web consideramos que aceptas nuestra política de cookies. ACEPTAR