Inheritance Tax “Sucesiones” In Spain the obligation to pay inheritance tax begins at death. The percentage of inheritance tax payable depends on: Value...
Local Town Hall Rates “impuesto sobre Bienes Inmuebles” (IBI) previously known as “Contribucion Urbana” and “Contribucion Rural”. This is the only tax...
Income Tax “Impuesto sobre la renta de las persnas fisicas” (IRPF) levied by the national government is payable via the Inland Revenue (Ministerio de Economia...
Stamp Duty “Actos Juridicos Documentados” (tax on drawing up or transfer of deeds after sale, purchase, inheritance of gift) and “arancel” (fee) to the...
Property Transfer Tax on Inheritance, Sale, Purchase or Gift “Impuesto sobre Transmisiones Patrimoniales” (ITP) or “Transmisiones” is levied by regional...
This depends not on residence or ordinary residence but on domicile which is acquired at birth through the father and is retained through life unless...
Value Added Tax “Impuesto sobre Valor Añadido” (I.V.A) is payable if a property is purchased from a builder, being a percentage of its value included in...
Wealth Tax “Impuesto sobre Patrimonio” is levied by the regional government on all assets including cash deposits, company stocks and shares, cars, jewellery,...
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