Europe > Spain > Taxation

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Average time to clear customs > days	3.68 days		[16th of 39]
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Components of taxation > Corporate income tax	u9.1%		[12th of 28]
DEFINITION: Corporate Income tax as a percentage of total tax collected by the country. Data is for 2002.
SOURCE: World Development Indicators database
Components of taxation > Goods and service tax	28.6%		[20th of 30]
DEFINITION: Goods and service tax as a percentage of total tax collected by the country. Data is for 2002.
SOURCE: OECD Revenue Statistics
Components of taxation > Personal income tax	19.4%		[21st of 30]
DEFINITION: Personal Income tax as a percentage of total tax collected by the country. Data is for 2002.
SOURCE: OECD Revenue Statistics
Components of taxation > Social security > Contribution by employer	24.9%		[4th of 27]
DEFINITION: Tax on employer's contribution of social security as a percentage of total tax collected by the country. Data is for 2002.
SOURCE: OECD Revenue Statistics
Components of taxation > Social security > Employees contribution	5.6%		[24th of 30]
DEFINITION: Tax on employee's contribution of social security as a percentage of total tax collected by the country. Data is for 2002.
SOURCE: OECD Revenue Statistics
Net taxes on products > constant LCU	73999600000
DEFINITION: Net taxes on products (net indirect taxes) are the sum of product taxes less subsidies. Product taxes are those taxes payable by producers that relate to the production, sale, purchase or use of the goods and services. Subsidies are grants on the current account made by general government to private enterprises and unincorporated public enterprises. The grants may take the form of payments to ensure a guaranteed price or to enable maintenance of prices of goods and services below costs of production, and other forms of assistance to producers. Data are in constant local currency.		View time series
SOURCE: OECD Revenue Statistics
Net taxes on products > current LCU	94146000000
DEFINITION: Net taxes on products (net indirect taxes) are the sum of product taxes less subsidies. Product taxes are those taxes payable by producers that relate to the production, sale, purchase or use of the goods and services. Subsidies are grants on the current account made by general government to private enterprises and unincorporated public enterprises. The grants may take the form of payments to ensure a guaranteed price or to enable maintenance of prices of goods and services below costs of production, and other forms of assistance to producers. Data are in current local currency.		View time series
SOURCE: World Development Indicators database
Net taxes on products > current US$	117,082,500,000 $		[6th of 159]
DEFINITION: Net taxes on products (net indirect taxes) are the sum of product taxes less subsidies. Product taxes are those taxes payable by producers that relate to the production, sale, purchase or use of the goods and services. Subsidies are grants on the current account made by general government to private enterprises and unincorporated public enterprises. The grants may take the form of payments to ensure a guaranteed price or to enable maintenance of prices of goods and services below costs of production, and other forms of assistance to producers. Data are in current U.S. dollars.		View time series
SOURCE: World Development Indicators database
Social contributions > % of revenue	48.02 %		[2nd of 78]
DEFINITION: Social contributions include social security contributions by employees, employers, and self-employed individuals, and other contributions whose source cannot be determined. They also include actual or imputed contributions to social insurance schemes operated by governments.		View time series
SOURCE: World Development Indicators database
Social contributions > current LCU	116788000000
DEFINITION: Social contributions include social security contributions by employees, employers, and self-employed individuals, and other contributions whose source cannot be determined. They also include actual or imputed contributions to social insurance schemes operated by governments.		View time series
SOURCE: World Development Indicators database
Tax rates > % of managers surveyed ranking this as a major business constraint	18.74 %		[28th of 39]
DEFINITION: Tax rates as a major constraint measure the share of senior managers who ranked tax rates as a major or very severe constraint.		View time series
SOURCE: World Development Indicators database
Taxes on goods and services > % value added of industry and services	5.57 %		[73rd of 89]
DEFINITION: Taxes on goods and services include general sales and turnover or value added taxes, selective excises on goods, selective taxes on services, taxes on the use of goods or property, taxes on extraction and production of minerals, and profits of fiscal monopolies.		View time series
SOURCE: World Development Indicators database
Taxes on income, profits and capital gains > % of revenue	27.12 %		[25th of 98]
DEFINITION: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.		View time series
SOURCE: World Development Indicators database
Taxes on income, profits and capital gains > % of total taxes	59.67 %		[5th of 98]
DEFINITION: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.		View time series
SOURCE: World Development Indicators database
Total tax wedge > Single worker	37.9%		[15th of 29]
DEFINITION: The percentage of gross earnings given up in tax, including any social security contributions. Calculated for a single worker without children, earning 100 % of the average wage. Data for 2001, and only for selected OECD countries.
SOURCE: World Development Indicators database
Total tax wedge > Single-income family	31%		[13th of 29]
DEFINITION: The percentage of gross earnings given up in tax, including any social security contributions. Calculated for a married couple with two children, earning 100% of the average wage. Data for 2001. Selected OECD countries only.
SOURCE: OECD
Value Added Tax > Lower rate for dwellings	0		[25th of 25]
DEFINITION: Value Added Tax 2002. Whether there is a lower rate for dwellings and if so, what rate.
SOURCE: OECD
Value Added Tax > Professional services	7		[24th of 25]
DEFINITION: Value Added Tax 2002. Whether there is a lower rate for dwellings and if so, what rate.
SOURCE: Parliamentary Assembly of the Council of Europe
Value Added Tax > Standard rate	16%		[21st of 25]
DEFINITION: Value Added Tax rate
SOURCE: Parliamentary Assembly of the Council of Europe

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