Definition of Spanish Tax Agency (Treasury)

In Spain, the public body in charge of managing taxes is known as the Tax Agency. The Spanish tax system is comparable to that of any other country in the European Union, since citizens pay their taxes through VAT when they make a purchase, through their payroll paying IRPF and in other situations Similar. The purpose of the Tax Agency is evident: that there is a Balance among the services that citizen they receive and the amount of taxes that must be paid to maintain such services. The development of control and collection takes place within the Ministry of Finance.

General scheme of taxes in Spain

The Spanish tax system depends on general laws (for example, the law tax or budgetary) and laws that regulate each of the taxes and their corresponding regulations. This legal framework is in turn within a general law, that is, the Constitution Spanish.

On the other hand, taxes can be classified into two large groups: direct and indirect. In the first group we find personal income tax (it is a

tax individual type, progressive and direct), income tax for non-residents, corporation tax (applied throughout Spain with exception Navarra and the Basque Country, two autonomies with a different tax treatment) and the tax on inheritance and donations (this is a tax assigned to the different autonomous communities of the condition).

Indirect taxes include VAT (this tax is levied on the consumption of citizens), the tax on onerous patrimonial transfers (this tax affects the sale of land or a vehicle between individuals) and, finally, a series of special taxes that are applied exclusively to some products (for example, tobacco, alcohol wave electricity).

Electronic procedures of the Tax Agency

In recent years, the electronic headquarters of this body has been introduced. In this portal, citizens can access their tax data through a taxpayer identification system. This access path allows you to obtain a draft of the income statement.

On the other hand, the electronic portal offers the possibility of making a prior appointment with the Tax Agency to receive help in the elaboration of the annual income statement. Another possibility consists of consulting the processing of a tax, especially when the income statement is to be returned.

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