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Tax System

The Spanish tax system is modern and competitive. The tax burden in Spain, (i.e. tax and social security contributions, measured as a percentage of GDP), is almost four points lower than the average ratio for the EU-27 zone1.

The Spanish Tax Agency (AEAT), which has been recognized as one of the most innovative and efficient tax agencies in the world, offers taxpayers a broad range of services in order to facilitate the fulfillment of their tax obligations. For this purpose, among other measures, it provides the taxpayers with computer programs that facilitate the preparation of their tax forms and promotes its electronic submission and payment, by using an electronic official certificate.

The main taxes of the Spanish tax system are analyzed in this Chapter.

1Total tax revenue (including social security contributions). 2020 in % of GDP.