Tax framework

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According to the Constitution, tax-raising powers are split between the Communes and the Government.

Commune (local) State
  • 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.

 

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