Spain
Tax Regions
Tax Regions in Spain:
- ES
- Default tax region for Spanish
- ES-CN
- ES-CE
- ES-ML
Tax Region - ES (Spain mainland)
| Taxable Group | Tax Rate |
|---|
| Standard | 21 % |
| Reduced | 10 % |
| SuperReduced | 4 % |
| Zero | 0 % |
| NonTax | No tax |
Tax Region - ES-CN (Canary Islands)
| Taxable Group | Tax Rate |
|---|
| Tobacco | 20 % |
| IGIC-HIGH | 15 % |
| IGIC-INCREASED | 9.5 % |
| Standard | 7 % |
| Reduced | 3 % |
| Zero | 0 % |
| NonTax | No tax |
Tax Region - ES-CE (Ceuta)
| Taxable Group | Tax Rate |
|---|
| Standard | 10 % |
| IPSI-7 | 7 % |
| IPSI-5 | 5 % |
| IPSI-4 | 4 % |
| IPSI-3.5 | 3.5 % |
| IPSI-3 | 3 % |
| IPSI-2 | 2 % |
| IPSI-1 | 1 % |
| IPSI-0.5 | 0.5 % |
| Zero | 0 % |
| NonTax | No tax |
Tax Region - ES-ML (Melilla)
| Taxable Group | Tax Rate |
|---|
| Standard | 10 % |
| IPSI-8 | 8 % |
| IPSI-7 | 7 % |
| IPSI-4 | 4 % |
| IPSI-2 | 2 % |
| IPSI-0.5 | 0.5 % |
| Zero | 0 % |
| NonTax | No tax |
Return