Please follow the links below for additional information:
- 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