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English

THE TAXES IN SPAIN

DESCRIPTION

EU countries have signed fiscal agreements especially aimed at avoiding double taxation. These agreements enable the determination of a person’s residence for tax purposes when the legislation of the emigrant’s origin and destination country mean that the individual in question is considered as resident in both countries. As a “tax resident” in an EU country, a person’s entire income (universal income) must be taxed in that country, when the income can be considered as taxable in the other country as well.

In the Spanish tax system, there are two main types of taxes:

  • Direct or personal taxes: levied on assets or income obtained. This category includes: Personal Income Tax, Company Tax, Gift Tax and Capital Levies.
  • Indirect or trade taxes: this covers all taxes levied on the circulation or transfer of wealth and the different modes of consumption or spent income. For example: VAT, Wealth Transfer Tax and Stamp Duty and special taxes.

In Spain they are 3 types of administration with tax Settlement Capability, tax collection, tax inspection and tax review:

  1. Central Administration. State taxes

Impuesto sobre la Renta de las Personas Físicas - IRPF (Personal Income Tax)

Personal income tax is a direct, personal, subjective tax, levied on the total amount of an individual’s net income and capital gains. This tax is applied to the tax-payer’s economic capacity.

Impuesto sobre Sociedades - IS (Company Tax)

This is a direct and personal tax levied on the income of companies and other legal entities not subject to personal income tax, as well as non-legal entities. It is applied to company profits.

The tax event is the receipt of income and taxpayers include corporations and partnerships, temporary unions of companies and different types of investment and pension funds, etc.

Impuesto sobre el Valor Añadido - IVA (Value Added Tax: VAT)

This is an indirect tax levied on consumption and the sale of goods and services by companies or professionals, and acquisitions of goods and imports between EU countries. VAT is borne by the end consumer and not by the companies and professionals, who, in general, charge VAT to their customers and deduct the VAT charged by their suppliers.

Modelo 720. Overseas Asset Declaration

Spanish residents must declare overseas assets worth over €50.000 on Modelo 720 (Form 720). Significant penalties may be imposed for failure to report. Although not a tax return, it can have tax implications. The European Commission is currently reviewing the legality of the disproportionate penalties.

  1. Autonomous Region Taxes

Impuesto sobre el Patrimonio - IP (Capital Levy)

A personal and periodic tax levied on an individual’s net capital. The tax event consists of the ownership of economic goods and rights (thus excluding personal or family rights); charges and levies that reduce its value and any personal debts and obligations for which the taxpayer is responsible are deducted. This levy is progressive, meaning the rate of taxation increases with the taxable base.

Impuesto sobre Sucesiones y Donaciones (Inheritance and Gift Tax (IGT))

This is a direct and subjective tax levied on capital gains obtained by individuals through inheritance, legacy or gifts and on amounts received by beneficiaries of life insurance contracts, when the contracted is different from the beneficiary.

Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados (Wealth Transfer Tax and Stamp Duty)

This covers three taxes: estate tax, which is levied on business trade, thus completing the taxation of commerce applied through VAT; tax on company operations, levied on the most significant forms of business finance resulting from incorporation papers, and in general, any movement of capital linked to said papers; stamp duty, which is levied on the execution of certain notary, business and administrative documents.

  1. Council. Local Taxes

Impuesto sobre Bienes Inmuebles - IBI (Property Tax)

This tax is levied on the ownership of properties, either rustic or urban. It is calculated on the cadastral value of the property (value of the land and the buildings) and it is payable by the individual or company that owns the property. The rate of taxation depends on the size of the population in the municipality where the property is located.

Impuesto de Actividades Económicas - IAE (Business Tax)

This tax is levied on professional or artistic business activities, regardless of whether they are carried out on commercial premises or if they are specified in the tax rates. They are applied to the production or distribution of goods or services.

Impuesto sobre Vehículos de Tracción Mecánica o de Circulación - IVTM (Municipal Vehicle and Registration Tax)

This tax is payable by the owners of vehicles that have a registration number plate, regardless of whether they are suitable to be driven on public roads and for all classes and categories. Municipal councils can modify these rates in accordance with population size.

Tasas y Precios Públicos (Public Fees and Prices)

These are payments made to the Municipal Council for using public services. Public payments include amounts paid for parking, refuse collection, entry to municipal swimming pools, the use of libraries and, in short, any service for which a small percentage of the amount is paid to cover costs.

Most of the fees and local taxes on a regular basis are managed by the Patronato de Recaudación Provincial (The Provincial Board of Revenue). Is a public Agency created by the Diputación de Málaga to collaborate under a delegation or entrusted with the municipalities of the province, as well as other public authorities, to optimize the management of their income from public law, acting in the following areas:

  • Tax management
  • Voluntary and enforced collection
  • tax inspection
  • Cadastral management
  • Management of traffic fines

Legal warning

The information contained in this guide has a merely informative nature, and generates no rights, expectations or responsibilities whatsoever for the Frigiliana Town Hall.

Do not hesitate to contact the foreign department in case of doubts at Esta dirección de correo electrónico está siendo protegida contra los robots de spam. Necesita tener JavaScript habilitado para poder verlo. or come in to Town Hall from Tuesday to Friday from 09:00 to 14:00.

PATRONATO’S TAX PAYMENT BY BANK TRANSFER

The Provincial Board of Revenue (Patronato Provincial de Málaga) is a local administrative public agency created by the Diputacion de Málaga, endowed with distinct legal personality, special assets, and the ability to act necessary for the fulfilment of its purposes. It aims to collaborate under a delegation or entrusted with the municipalities of the province, as well as other public authorities, to optimize the management of their income from public law.

Patronato Provincial de Málaga is the Collection Agency to recover the following taxes from Frigiliana:

  • No parking sign tax
  • Garbage collection tax
  • I.B.I. (urban or rural properties tax)
  • I.V.T.C. (annual vehicle tax)
  • Private right of way, private driveway
  • Rights Cemetery tax
  • Pets animal registry tax

How to pay a tax or receipt by bank transfer

  1. From Spain
  • RECEIVER: Patronato de Recaudacion Provincial de Malaga.
  • BANK NAME: UNICAJA
  • ACCOUNT NUMBER: 2103 1001 5702 3000 0222
  • EXPENSES: our
  • OFFICE ADDRESS: C/ Don Fernando Camino, 2, 29016 Málaga.
  1. From abroad
  • RECEIVER: Patronato de Recaudacion Provincial de Malaga.
  • BANK NAME: UNICAJA
  • SWIFT code: UCJAES2M
  • IBAN code: (Printed format): ES59 2103 1001 5702 3000 0222
  • IBAN code: (Digital format): ES5921031001570230000222
  • EXPENSES: our
  • OFFICE ADDRESS: C/ Don Fernando Camino, 2, 29016 Málaga.

To consider

Once the bank transfer is done, you should send a fax to +34 952 029 052 enclosing both the transfer receipt and the correspondent tax bill.

If there is any ITEM in the transfer form, you should write the MATRÍCULA number of your property and the TAX you are paying.

 If you require to contact Patronato Provincial de Málaga (Tax department):

  • Esta dirección de correo electrónico está siendo protegida contra los robots de spam. Necesita tener JavaScript habilitado para poder verlo.
  • +34 952 02 03 39
 

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