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“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]
Direct tax is a tax paid by a person, as opposed to a tax levied on a business that the person indirectly pays. Double taxation is when a tax is paid twice on the same income or item. Indirect tax is a tax collected by an intermediary (such as a store) on behalf of the person who actually is required to pay (such as a customer)
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 winning tax farmers (called publicani) paid the tax revenue to the government in advance and then kept the taxes collected from individuals. The publicani paid the tax revenue in coins, but collected the taxes using other exchange media, thus relieving the government of the work to carry out the currency conversion themselves. [1]
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).
A revenue service, revenue agency or taxation authority is a government agency responsible for the intake of government revenue, including taxes and sometimes non-tax revenue. [ 1 ] [ 2 ] Depending on the jurisdiction , revenue services may be charged with tax collection , investigation of tax evasion , or carrying out audits .
The tax reform provided the basis for the recovery of Spain's finances during Isabella's reign and allowed a program of public works. The system remained essentially intact until 1900, when the effect of the loss of Spain's colonies in the Spanish–American War led to a further tax reform by Raimundo Fernández Villaverde .
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 ...