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Suma can also resolve claims and appeals which arise in the collection process, inspect and monitor the proper declaration and payment of taxes. The collected revenue is deposited in the municipal accounts in a monthly basis. It has delegated powers for the following taxes and fees: Property Tax (IBI). Economic Activities Tax (IAE).
“Impuesto Sobre la Renta de no Residentes” is a tax on rental income for non-resident landlords in Spain. For the tax year 2020, the tax rate is 19% for residents of the EU, Norway and Iceland. Meanwhile, the tax rate is 24% for citizens of other countries. If the property is not rented out, non-residents must submit a deemed tax return. [10]
This was the same era in which disputes over taxes were a major factor leading to the American Revolution in what became the United States. [14] In the late 18th century, the alcabala generated 2.5 million pesos annually in Mexico and 600,000 pesos in Peru. [15] [4] The alcabala was abolished in the Spanish tax reform of 1845. [16]
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 ...
The equivalent of the concept of "tax", as it is conceived today, is reflected as "payments for secretarial fees, matriculation and degrees", but this represents a very small percentage of total income in modern times: for example, this was 1.9% for the University of Valladolid in the years 1770–1779, and never exceeded 1.8% of the overall ...
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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 ...
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