Taxes in Spain

 The basic straight lines and indirect taxes Spain are:

   - The VAT - basically under the rate of 16 %, less often 7 % (for example, on ready construction at purchase of the new house, on public catering, tourist services), is and more lowered rates.
   - The tax to transition of the property (sale of the real estate from the second hands) - 7 %.
  - The tax on legal задокументированные certificates (for example, the mortgage or establishment of the enterprise) - from 0,5 % up to 1 %.
   - The income federal and independent tax under the progressive rate.
   - The tax from physical persons on real estate - up to 2 % from cadastral cost of habitation a year.
   - The tax from private persons on vehicles - 90-250 euros a year for the average car.
   - The tax from profit of the enterprises.
   - The tax for a kind of activity from the enterprises.
   - The tax to real estate of the offshore companies - 5 % a year.
   - Surtax from physical persons-non-residents for the income received in Spain (for example, the fee or sale before the bought habitation with profit).
   - Deduction from non-residents on account of surtax at sale of the real estate - 5 % from the sum купчей.
  - Deduction from non-residents from incomes on bank percent - 25 %, under incomes of sale of actions and investment funds - 35 % (probably to avoid, having given special documents).

   Taxation in Spain is well adjusted, tax inspection is provided by computer technics and programs by last word of technics and very closely watches duly and full payments. Besides the information comes to tax inspection from different sources - for example, from the Register of the property of Spain, therefore at existing duplication to be covered from taxes very uneasy. Thus there is a set of the openings, allowing taxes.
   According to administrative-territorial division tax system of Spain, as well as the Russian Federation, three-stage. Corporations and the population pay federal, regional and local taxes. Federal taxes are supervised by the State agency of tax service having the representatives in independent territories and provinces. Each legal and physical person has identification number. And for the account of physical persons the tax service uses identification numbers of the Ministry of Internal Affairs.
   The highest incomes of the budget are provided due to surtax from physical persons. Taxable base in Spain practically same as well as in the majority of the European countries. So, besides wages, incomes from enterprise and professional work, dividends from the capital, it joins pensions, unemployment benefits. The state grants, prizes in lotteries, single grants are not assessed with surtax of the sick pay, at dismissal from work.
From the taxable income it is subtracted on 120 euros a year on each child and the dependent in family 65 years are more senior. Deductions are excluded from the revenue on social insurance and trade-union payments, but no more 5 % from the income and not over the sum 1500 euros. It is partially possible to subtract the documentary charges on medicines.
   For calculation of the tax to the income 2 % from cost of real estate are added.
   The surtax is paid individually or a married couple. The free minimum makes in the first case 2400 euros a year, in the second - 4800 euros. Further with growth of the income the ascending scale from 16 rates operates. The minimal rate - 20 %, maximal - 56 %. Last is applied at incomes over 57000 euros a year at one person or over 66000 euros at a married couple.
   One of the basic direct taxes is the profit tax of corporations. The rate of the tax - 35 %, i.e. is identical applied in Russia. For cooperative societies the rate goes down to 26 %. The tax privilege for investments - 5 % is given. For creation of each additional workplace the taxable base decreases for 90 euros. Tax privileges especially encourage capital investments in culture, including motion picture industry, formation, vocational training of the staff, etc.
   The major place in federal tax system borrows the value-added tax (VAT) is raised under the rate of 16 %. Except for the basic, two lowered rates of the tax function. For articles of food, cultural and sports actions, hotel and transport services the VAT at a rate of 7 % is applied. And for products of the first necessity - bread, milk, eggs, grain, fruit, vegetables, medicines, books, newspapers, municipal habitation - the tax goes down up to 4 %. As well as in the majority of the countries, in Spain the internal turn with clearing export operations is assessed. Medical services in hospitals, financial, bank and insurance operations, formation are not assessed also.
   The second major indirect federal tax are excises. The set подакцизных the goods is usual for the European countries. These are alcoholic drinks, tobacco products, fuel, cars and some other goods.
   Four taxes named above provide more than 84 % of incomes of the federal budget of Spain. The rest - the customs duties, пени for delay of tax payments and неналоговые.
 

    Regional taxes can be classified expediently on two groups. The first are the own taxes established by the governments of regions. The second - the taxes was up to 1994 federal, transferred territories for strengthening of their financial position, such as:
The tax to the property (on property) is calculated on an ascending scale with rates from 0,2 % up to 2,5 % a year. Are not a subject to the taxation historical and cultural values.
   

   The tax to the property passing by way of inheritance or donations, which rate - from 7,65 % up to 34 %. At definition of taxable base by the greatest privileges the lineal heir uses.
 

    The tax to assignation as which payers legal persons act at purchase or rent of property. Transfer of a personal estate is assessed under the rate of 4 %, real estate - 6 %.
   

   The municipal taxes existing in each zone, are practically identical.
It is the tax to the real estate. It is a question of the ground areas and structures within the limits of municipal district. Rates under the given tax are differentiated and adjusted by municipalities.
   Then the tax to economic activities follows. The tax the legal and physical persons, engaged pay in enterprise activity. The size of the tax depends on many factors: from a kind of activity, from metric area of a borrowed premise, from энергопотребления, from the location of the enterprise, from municipal factor and so forth
   One more municipal tax - on motor transport.
Municipal taxes, also as well as other taxes in Spain are insignificant. There is a set of cases of every possible tax exemption and various privileges.

   Between Spain and the Russian Federation there is an Intergovernmental convention from March, 1st, 1985, about avoidance of the double taxation of incomes and property.