IPRF.Calculated in accordance to the 6-level progressive tax percentage rate from 21% to 52%. A greater part of it goes to the federal budget, a smaller part—to the autonomous budget. That is why the rate varies from one province to another. From 1999 a declaration can be filed only by the person that has got only one source of income, and less than 22 000 euro of income. The declaration should be filed no later than June, 20 of the year that follows the tax year. The amount of tax is determined by different factors: family membership, the amount of dependents, mortgage loan payments, educational expenses, etc.
From September 1, 2012 the rates of this tax in Spain make up 21%, 10%, 4% and 0%. 10%– major alimentary products, medicines, transport, the majority of hotel services and the building of new objects. 4% is for essential foodstuff (vegetables, bread, milk, and fruit). 21 % rate exists for the goods and services that do not come under any other tax rates. VAT is paid while doing shopping or getting services on the territory of Spain.
IDS. This tax in Spain is periodical, proportional, direct and personal. This tax is imposed on the incomes of corporations and other legal persons. This tax is imposed all over the country except Basque Provinces and Navarra. The rate makes up 25 % (preferential rates can be 20% and 15%), in Basque Provinces—28%, in Navarra—30%. All types of institutions, regardless of form and name have a status of legal persons, except civil society.
+15
