According to the Constitution, tax-raising powers are split between the Communes and the Government.
- Traditional residence taxes (foc i lloc)
- Charges for use of Commune services
- Charges and fees for administrative procedures and permits
- Establishment of commercial, industrial and professional activities
- Taxes on buildings, land, rents and property transactions which must be recorded in the Commune land registry.
- Corporation Tax
- Business Tax
- Income Tax for non-residents
- General Indirect Tax
- Tax on individual Incomes (IRPF) – In application from January 1st, 2015
The Ministry of Finance is responsible for Government taxes. The appropriate department is the Agència Tributaria (Tax Office) where one can request a Tax Identification Number (NRT) and where tax declarations are made and paid.