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The tax year in Spain follows the calendar year. The tax collection method depends on the tax; some of them are collected by self-assessment, but others (i.e. income tax) follow a system of pay-as-you-earn tax with monthly withholdings that follow a self-assessment at the end of the term. Tax rate in Spain for a Single
The Spanish Tax Administration Agency (Spanish: Agencia Estatal de Administración Tributaria, AEAT), commonly known as Agencia Tributaria, is the revenue service of the Kingdom of Spain. The agency is responsible for the effective application of the national tax and customs systems and for those resources of other Public Administrations and ...
In 1992, the Spanish Tax Agency was created, a public body in charge of the management of the state tax system and the customs, as well as the resources of other national or European Public Administrations and Entities. Its creation supposes the harmonization of the organization of the tributary activity with the practices followed in the rest ...
The alcabala or alcavala (Spanish pronunciation: [alkaˈβala]) was a sales tax of up to fourteen percent, [1] [2] the most important royal tax imposed by Spain in the early modern period. [3] [4] [5] It applied in Spain and the Spanish dominions. [4]
Spanish autonomous communities funding system is the set of funds that each Spanish autonomous community administration is given to exert their competencies as the Spanish Constitution of 1978 obliges (article 156.1), following the solidarity principle (usually called as interterritorial solidarity [1]) and being coordinated by the Ministry of the Treasury.
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The Diccionario de la lengua española [a] (DLE; [b] English: Dictionary of the Spanish language) is the authoritative dictionary of the Spanish language. [1] It is produced, edited, and published by the Royal Spanish Academy, with the participation of the Association of Academies of the Spanish Language.