These country specifc documents provide figures on VAT/GST rates and VAT revenue ratios for OECD member countries from the latest OECD Consumption Tax Trends publication.
These country specifc documents provide figures on tax-to-GDP ratios and tax structures for OECD member countries from the latest OECD Revenue Statistics publication.
English, PDF, 512kb
This country note provides an environmental tax and carbon pricing profile for Spain. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.
This database provides information on environmentally related taxes, fees and charges, tradable permit systems, deposit refund systems, environmentally motivated subsidies and voluntary approaches used in environmental policy in OECD member countries and a number of other countries. Developed in co-operation between the OECD and the European Environment Agency.
English, PDF, 437kb
Spain has the 13th highest tax wedge among the 34 OECD member countries in 2015. The country occupied the same position in 2014. The average single worker in Spain faced a tax wedge of 39.6% in 2015 compared with the OECD average of 35.9%.
OECD countries acknowledge that taxes must play a role in the process of fiscal consolidation as they battle unprecedented budget deficits. In 2010, the majority of OECD governments have stabilised their tax to GDP, with the average ratio moving up slightly from 33.8% in 2009 to 33.9% in 2010.
En España, la carga fiscal sobre las rentas salariales (impuesto sobre la renta y contribuciones salariales y patronales a la seguridad social) no ha cambiado prácticamente en términos de “brecha fiscal” en el período 2000-2009 (carga fiscal definida como la diferencia entre los costes laborales totales y la renta neta percibida por el asalariado: impuesto sobre la renta, más contribuciones a la seguridad social salariales y
English, , 267kb
Ninety representatives from 24 partner countries and 9 international organizations participated in the International Tax Compact (ITC) workshop "Joining Forces to Mobilize Domestic Revenues for Development" from 25-26 January 2010 in Brussels.
Spain has joined 16 other countries that have signed the OECD / Council of Europe Convention on Mutual Administrative Assistance in Tax Matters, marking a new step forward in international efforts to combat tax fraud and evasion.