IVA - Impuesto sobre el valor añadido
In IVA is a sales tax, so a tax on the exchange of services, payments must be paid (purchase of goods, provision of services). It is similar to the German VAT.
There are three types of IVA (general, and reducido superreducido), which are distinguished by the applicable percentage. The statutory tax rate IVA (general) is currently at 16%, but will be in July 2010 increase to 18%.
(For comparison: In Germany, the VAT rate since 2007 is 19%).
IRPF - Impuesto sobre la renta de las personas físicas
The IRPF is a direct tax on income of individuals resident in Spain and Germany compared with the income tax.
is a tax on all income of a person, so any income from employment or self-employment and entrepreneurial activity, and all Capital gains. The amount of the tax rate depends on the level of income to between 24% for low income and 43% maximum rate.
(For comparison: In Germany, the top rate is about 47.5%).
IS - Impuesto sobre sociedades
The IS is the direct taxation of companies based in Spain and legal persons. This tax is also the whole of the income of the company. The statutory tax rate is 35%.
ITP / AJP - Impuesto sobre transmisiones patrimonial y actos Jurídicos Documentados
The ITP / AJP is a tax which arises in the transmission of certain legal interests or the creation of rights. This tax will include the purchase of a house or a car, the establishment, merger, division or dissolution of companies and other corporate transactions, and the construction of deeds.
Plusvalía - Impuesto sobre el incremento de valor de los Terrenos de naturaleza urbana
When Plusvalía is a tax increase in the value of urban land, houses and flats which is produced during each transfer (ie sale, gift and inheritance), and each establishment or transfer of real rights.
IBI - Impuesto sobre bienes inmuebles (also called Contribución )
All owners of real property each year must pay a property tax to their community. This affects both urban, and rural real estate is taxed and the mere ownership.
IP - Impuesto sobre el patrimonio
This is a property tax, which does not concern the average population. Requirement is a minimum annual income is in excess of € 108,182.18. The tax rate rises with increasing power and is between 0.2 and 2.5% of income.
ISD - Impuesto de sucesiones y donaciones
this gift and inheritance tax is always formed when heirs acquire following the death of another person's legal interests or when people receive a gift, the one exceed certain value.
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