Hi alanM and welcome to SPF!
The Spanish tax system is today based mainly on three kinds of levies: "impuestos" (true taxes), "tasas" (dues and fees) and "contribuciones especiales" (special levies). The "tasas" and "contribuciones especiales" are quantitatively much lower than the true taxes and were originally collected in return for a public service provided by the authorities or for any type of benefit as a result of public works or services.
There are three levels of taxation is Spain:
By the Central Government.
By the Autonomous Communities (regional governments).
By Local Authorities.
At present, national taxes in Spain can be classified as follows:
1.- Direct taxes:
- On income:
* Corporate income tax.
* Personal income tax.
- On assets (affecting only individuals):
* Net worth tax.
* Inheritance tax.
2.- Indirect taxes:
- Value Added Tax (VAT).
- Transfer tax.
- Taxes on foreign trade: import duties.
- Special taxes.
More updated information can be found at
www.sispain.org/english/economy/taxation.html and
http://www.inter-lawyer.com/world-tax/spain.htm
