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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Taxation in Spain ： ウィキペディア英語版 Taxation in Spain Taxes in Spain are levied by national (federal), regional and local governments. Tax revenue in Spain stood at 36.3% of GDP in 2013. A wide range of taxes are levied on different sources, the most important ones being income tax, social security contributions, corporate tax, value added tax; some of them are applied at national level and others at national and regional levels. Most national and regional taxes are collected by the Agencia Estatal de Administración Tributaria which is the bureau responsible for collecting taxes at the national level. Other minor taxes like property transfer tax (regional), real property tax (local), road tax (local) are collected directly by regional or local administrations. Two autonomous communities (Navarre and Basque Country) collect all national and regional taxes on their own, transferring the national part to the central Government. The tax year in Spain follows the calendar year. The tax collection method depends on the tax; some of them are collected by self assessment, but others (i.e. income tax) follow a system of PAYE with monthly withholdings that follow a self assessment at the end of the term. ==Income Tax== Personal Income tax in Spain, known as IRPF was introduced in 1900. It represents nearly 38% of government revenues. Since 2007, the responsibility for regulating and collecting personal income tax has been decentralized, being the autonomous regions responsible for collecting 50% of tax revenue (although all the returns and amounts are actually received by the central tax authority on their behalf). A single national rate applies per taxation band for the whole national portion of the income tax. Tax rates on the regional portion vary from region-to-region with Madrid having the lowest and Catalonia the highest. Tax is withheld by the employer monthly on behalf of the tax authority. Tax returns are submitted between April and June of the following year and refunds are normally paid between May and July, however the Government has until the end of the year to liquidate before the tax payer has a right to interest for the outstanding money: any payments not paid by this date are paid with interest from the beginning of the next year. As in other jurisdictions income tax is payable by both residents and non-residents with different rates applying. Residence status must be established when filing a Spanish tax return and has consequences for the amount of tax due. The rules are complex.〔Tax Residence concept. http://jullastres.es/wordpress/?p=400〕 Spain considers any alien to be resident if they were living in Spain for more than 183 days in the tax year. Sporadic periods of time outside of Spain are not counted towards establishing oneself as non-resident for tax purposes. An alien is also considered resident if s/he has a spouse or underage child who are residents, as well as any alien who has their main economic centre in Spain. When there is a residence conflict double taxation agreement must be checked. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Taxation in Spain」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.