English, PDF, 348kb
The tax wedge for the average single worker in Spain increased by 0.1 percentage points from 39.4 in 2018 to 39.5 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).
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The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Spain increased by 0.7 percentage points from 33.7% in 2017 to 34.4% in 2018. The corresponding figure for the OECD average was a slight increase of 0.1 percentage point from 34.2% to 34.3% over the same period.
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This country note explains how Spain taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.
These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.
English, PDF, 121kb
This country note for Spain provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).
I am delighted to take part in the closing of this session of the Ibero-American Council for Competitiveness and Productivity. I am sure that it was a very useful and productive meeting, given the content of the discussions but also given the presence of so many dear friends and in particular the two "Enriques from America": Iglesias and García.
English, PDF, 262kb
This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system
The personal tax system has a large influence on incentives to work, save and invest and hence growth. At the same time it is a key policy lever for income redistribution.