The information contained in these pages is intended to supplement the Jurisdiction Information on SPAIN contained in the 2014 Step Directory and Yearbook published by STEP in association with Michael Soul & Associates
These pages provide additional important, tax rates and tables and can be accessed through the following links.
Inheritance and Succession
Spanish Tax Rates Tables
- Income Tax: Individual Residents
- Taxation of Capital Gains
- Taxation of Inheritances (IHT)
- IHT Family Allowances / Deductions
- IHT Rates: Non Resident Beneficiaries
- IHT Rates: Beneficiaries Resident in Spain
- IHT Higher Rate Surcharges
- IHT Rates: Deceased & Beneficiary Resident in an Autonomous Community
- Wealth Tax
- Corporation Tax
- Property Transfer Tax (Stamp Duty)
- Reporting / Auditing Requirements
Please note: The information contained in these pages is given without charge and without responsibility. It is not a substitute for proper professional advice which we shall be happy to give if so instructed.