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GLOCAL NEWS

LATEST AND GREATEST
IMPORTANT TAX NEWS INCOME TAX SPAIN JULY 2015

The Government of Spain has approved a number of legislative measures, above all of a fiscal nature, which companies should take into account in their activities. Below we outline the most significant.

Personal income tax (IRPF)

Income from wages: The withholding tax brackets on income from personal employment stablished at beginning of the current year has been reduced.

 

 

 

 

 

 

 

 

All other withholding tax brackets are reduced:

 

 

 

 

 

Non-resident income tax (IRNR)

The general tax rate of 20% from 1.01.2015 has been reduced to 19,5% for 2015 from 12.07.2015 and 19% for 2016, for taxpayers from the EU, Iceland and Norway.

For all other taxpayers, it has been reduced to 24% for both 2015 and 2016.

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