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Spain Individual - Other taxes

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Social security contributions

Social security contributions are paid on salaries and wages. In Spain, the minimum monthly base is EUR 825.60 and the maximum is EUR 3,751.20 in 2017 (EUR 3,642 in 2016). The general contribution rates as from January 2017 are 6.35% for employees, depending on the type of contract and 29.90% for employers, plus a variable rate for occupational accidents (e.g. 1% for office work).

Certain persons may be exempt from paying social security contributions, provided that the following requirements are met:

  • There is a social security agreement in force between Spain and the person's country of origin that allows this possibility.
  • The employment relationship with the home country employer is maintained and the person continues to pay social security contributions to his home country social security system.
  • The person's stay in Spain is limited to a few years (usually between one to five years, depending on the social security agreement in force between Spain and the home country).

To qualify for the exemption, nationals of EU countries must obtain a document certifying continuing liability in their country of origin and nationals from other countries must obtain a document certifying coverage by the social security authorities in their home country.

In general, self-employed persons under 47 years of age may choose the level of contributions they wish to pay within their income bracket. Social security benefits depend upon the social security contributions that are paid. The general rate is 29.80% and it is applied on a monthly social security contribution base of between EUR 893.10 and EUR 3,751.20, until 30 June 2017, and from 01 July 2017 between EUR 919.80 and EUR 3,751.20. The rate is 26.50% for self-employed persons who do not wish to cover temporary disability for work.

Under specific circumstances for persons 47 years of age the contribution base cannot be higher than EUR 1,964.70 per month. For persons 48 years of age and over, the minimum social security contribution base is increased to EUR 963.30 per month (until 30 June 2017) and to EUR 992.10 (from 01 July 2017), although, in some cases, it may reach up to EUR 1,964.70 per month (until 30 June 2017) and EUR 2,023.50 per month (from 01 July 2017).

Special rules apply to self-employed persons who have paid social security contributions to other social security regimes for five or more years, before they reach 50 years of age.

Consumption taxes

Value-added tax (VAT)

Spanish VAT is payable on supplies of goods and services carried out in Spanish VAT territory and on imports/intra-EU acquisitions of goods and services. There are three rates of VAT for different types of goods and services, which are as follows:

  • Ordinary rate of 21%, applied on regular supplies of goods and services.
  • Reduced rate of 10%, applied on basic necessities (e.g. food and agricultural products not included in the 'super reduced' 4% rate, dwellings, and other qualifying services).
  • Super reduced rate of 4%, applied on basic necessities other than those classified under the reduced rate (e.g. bread, milk, books, medicine).

In the Canary Islands, a specific tax is applied in lieu of VAT, called the Canary Island general indirect tax (IGIC). The ordinary IGIC rate is 7% and the other IGIC rates are 0%, 3%, 9.5%, and 13.5% (20% for tobacco). IGIC is similar to VAT, but it has some significant differences, such as the exemption established for telecommunications services. Imports of tangible goods into the Canary Islands are subject to this tax. In Ceuta and Melilla, sales tax is applied instead of VAT.

Wealth tax

Royal Decree-Law 13/2011, passed on 16 September 2011 (RDL 13/2011), eliminated the full abatement of wealth tax (in effect from 2008) temporarily for 2011 and 2012. This measure, which was initially to be for these years only, has been maintained for 2013 (Law 16/2012), 2014 (Law 22/2013), 2015 (Law 36/2014 2016 (Law 48/2015) and 2017 (Royal Decree-Law 3/2016), although a different measure may be established by the regional governments of the various autonomous regions in Spain.

Wealth tax is levied on Spanish tax residents' worldwide net assets and on Spanish non-residents' goods and rights that are located, may be exercised, or should be complied with in Spain.

The tax is levied on the assets held by the taxpayer as of 31 December (accrual date).

The following tax relief is applicable for this tax:

  • A minimum tax-exempt amount. Note that every autonomous region of Spain can establish its own minimum tax-exempt amount.
  • If an autonomous region does not establish its own minimum tax-exempt amount, the amount established by Spanish law (EUR 700,000) will be applicable. For Spanish non-residents, the amount applicable will always be the amount established by Spanish law.
  • Habitual dwellings are exempt up to EUR 300,000.
  • Interests in family companies or business assets may also benefit from an exemption if certain requirements are met.

The tax liability is calculated by applying the progressive rates established by each autonomous region in Spain to the net taxable base (i.e. after applying tax relief). If the corresponding autonomous region does not establish its own scale of progressive rates, the following scale will apply:

Taxable base (up to EUR) Tax liability (EUR) Rest of taxable base (up to EUR) Applicable rate (%)
0.00 0.00 167,129.45 0.2
167,129.45 334.26 167,123.43 0.3
334,252.88 835.63 334,246.87 0.5
668,499.75 2,506.86 668,499.76 0.9
1,336,999.51 8,523.36 1,336,999.50 1.3
2,673,999.01 25,904.35 2,673,999.02 1.7
5,347,998.03 71,362.33 5,347,998.03 2.1
10,695,996.06 183,670.29 and above 2.5

Note that autonomous regions may establish their own tax relief for wealth tax or establish an abatement of the tax, if they so wish. Several autonomous regions have already stated that they intend to establish a full tax abatement for wealth tax.

Taxpayers are required to file wealth tax returns if they have a tax liability or their wealth (exempt or not) exceeds EUR 2 million.

Gift and inheritance tax

Spanish gift and inheritance tax is levied on goods and rights acquired by Spanish tax residents by inheritance, legacy or other type of succession, or by donation or other inter vivos legal transfers with no charge.

Spanish gift and inheritance tax is also levied on goods and rights acquired by Spanish non-residents in the manners stated above, whatever their nature, which are located, may be exercised or should be complied with in Spain. However, if a DTT has been signed between Spain and the non-resident's country of residence, taxation will depend on the DTT's stipulations.

The tax is levied on the assets' net acquisition value.

The tax liability will depend on different matters such as the relationship between the taxpayer and the donor/deceased, or the taxpayer's previous wealth.

Spain's autonomous regions have extensive powers that entitle them to pass their own laws regulating different aspects of this tax. In exercising such powers, many autonomous regions have established significant tax relief.

Spanish gift and inheritance tax regulations have been reformed with effect from 1 January 2015 as a result of a judgement given by the EU's Court of Justice on 3 September 2014 that established that these regulations are an obstacle to free movement of persons and capital and breach the Treaty on the Functioning of the European Union by allowing discrimination in the tax treatment of gifts and inheritances between resident and non-resident successors and donees and between gifts and similar disposals of property located in and outside Spain. The reform introduces several rules to equate the tax treatment for the discriminating situations listed by the EU's Court of Justice.

General tax rates are the following (however, they can be modified by each region):

Taxable base (up to EUR) Tax liability (EUR) Rest of taxable base (up to EUR) Applicable rate (%)
0   7,993.46 7.65
7,993.46 611.5 7,987.45 8.50
15,980.91 1,290.43 7,987.45 9.35
23,968.36 2,037.26 7,987.45 10.20
31,955.81 2,851.98 7,987.45 11.05
39,943.26 3,734.59 7,987.45 11.90
47,930.72 4,685.10 7,987.45 12.75
55,918.17 5,703.50 7,987.45 13.60
63,905.62 6,789.79 7,987.45 14.45
71,893.07 7,943.98 7,987.45 15.30
79,880.52 9,166.06 39,877.15 16.15
119,757.67 15,606.22 39,877.16 18.70
159,634.83 23,063.25 79,754.30 21.25
239.389,13 40,011.04 159,388.41 25.50
398,777.54 80,655.08 398,777.54 29.75
797,555.08 199,291.40 and above 34.00

Property tax

Property tax is a local tax levied on the owners of properties located in Spain.

The tax liability is a percentage of the rateable value of the property that may vary depending on the type of the property (i.e. rural or urban) and the municipality where it is located.

Rates can be fixed by each municipality, with a minimum and a maximum, which can be slightly increased if certain requirements are met:

  Urban property (%) Rural property (%) Special properties (%)
Minimum 0.4 0.3 0.4
Maximum 1.1 0.9 1.3
Possible increase 0.0 - 0.07 0.06 - 0.15 0.6

Tax on the increase of urban land value

When urban properties are transferred, a local tax is levied on the theoretical increase of the value of the property (tax on the increase of urban land value). The taxable base for the calculation of the tax takes into account the rateable value of the property and the duration of ownership.

On 11 May 2017, the Spanish Constitutional Court stated unconstitutional and null when the law subjects to taxation situations of non-existence of increases in value of the urban property transferred.

Therefore taxpayers that have paid incorrect amounts of tax as they were in a situation of non-existence of increase in the value of the property, may claim a refund of the tax paid within the statute of limitation period by means of a special procedure that commences with the filing of a request with the tax authorities.

The tax is paid by the transferor of the property (provided that the transfer is not a donation).

Exit tax

Income not yet allocated

If a PIT taxpayer is no longer a PIT taxpayer in Spain as one changed one's place of residence for tax purposes, one should declare any income not yet allocated in one's last PIT return or file a supplementary tax return to declare such income (tax return filed without applying penalties, late payment interest, or surcharges).

When the taxpayer's place of residence is changed to another EU member state, the taxpayer may opt to include any income not yet allocated in one's last PIT return or to file, when each item of income to be declared is obtained, a supplementary tax return to declare such income (tax return filed without applying penalties, late payment interest, or surcharges).

Latent capital gains on qualifying shares or interests in Collective Investment Institutions (CIIs)

If taxpayers resident in Spain change their tax residence to another country during at least ten of the 15 tax periods prior to the last tax period for which a PIT return should be filed, in general, the taxation of latent capital gains on shares or interests in companies or CIIs classified according to their value (EUR 4 million) or the interest percentage (25% for EUR 1 million upwards) is brought forward.

Payment may be deferred in the event of temporary relocation for work reasons or if the relocation is to a country or territory with which Spain has signed a DTT with an exchange-of-information provision. If, during the following five years (which may be extended for a further five years for cases of relocation for work reasons), taxpayer status is acquired again without any transfer of the shares or interests, the deferred debt and any accrued interest shall be waived by the tax authorities. The taxpayer may ask the tax authorities to rectify the self-assessment and claim a refund of tax paid if taxpayer status is acquired without any transfer of the shares or interests.

Special rules are established for changes of tax residence to another EU member state or EEA country.

Special tax on gaming income

A special 20% tax is levied on the following prizes:

  • Prizes received from lotteries and games organised by the State Lottery and Gaming Corporation and regional bodies or entities, draws organised by the Spanish Red Cross, and the types of games that the Spanish Organisation for the Blind is authorised to conduct.
  • Income from lotteries, games, and draws organised by public bodies or entities that carry on social or welfare non-profit-making activities in other member states of the European Union and have the same business aims as the bodies or entities indicated above.

Prizes for the net amount of EUR 2,500 or under are exempt from this special tax.

The tax base for this special tax is the amount of the prize that exceeds EUR 2,500.

The tax rate for this tax is 20%, which is applied on the tax base referred to above minus any withholdings and advance payments applied and made.

Last Reviewed - 21 December 2017

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