Key Spanish Finance and Tax Laws

Posted on Mar 1, 2025 in Law

Basic Rules of Finance and Tax Law in Spain

The following is a list of key legal documents related to finance and taxation in Spain:

  1. Constitution: Adopted by the courts on October 31, 1978.
  2. Law 47/2003, of November 26, General Budget.
  3. Law 58/2003, of December 17, General Tax.
  4. Law 8/1989, Fees and Public Prices.
  5. Law 25/1998, Amending the Legal Regime of State and Local Taxes and Property Redevelopment Loan.
  6. Law 31/1990, General State Budget for 1991, creating the State Agency for Tax Administration.
  7. Regulation 1496/2003, Regulating Turnover and Modification of the VAT Regulations.
  8. Royal Decree 1065/2007, of July, Approving the General Regulation of Operations and Management Procedures and Tax Inspection and Development of Common Rules of Procedures for the Application of Taxes.
  9. Royal Decree 939/2005, of July 29, Approving the General Rules of Fundraising.
  10. Law 10/1995, of November 23, The Criminal Code.
  11. Royal Decree 2063/2004, of October 15, Approving the General Regulation of the Legal Penalties Tax.
  12. Royal Decree 520/2005, of May 13, Approving the General Regulation of Development of Law 58/2003, of December 17, General Tax, on Administrative Review.
  13. Law 35/2006, On Income Tax of Individuals and Partial Modification of the Corporate Tax Laws, Income of Non-Residents and Heritage.
  14. Royal Decree 439/2007, Regulation on Income Tax of Individuals and Partial Modification of the Corporate Tax Laws, Income of Non-Residents and Heritage.
  15. Royal Legislative Decree 4/2004, of March 5, Approving the Revised Text of the Corporate Income Tax Law.
  16. Royal Decree 1777/2004, of July 30, Approving the Corporate Income Tax Regulation.
  17. Royal Legislative Decree 5/2004, of March 5, Approving the Revised Text of the Law of Income Tax Non-Resident.
  18. Royal Decree 1776/2004, of July 30, Approving the Regulation of Income Tax Non-Resident.
  19. Law 19/1991, of June 6, The Wealth Tax.
  20. Law 29/1987, of December 18, The Inheritance and Gift Tax.
  21. Royal Decree 1629/1991, of November 8, Approving the Regulation of Inheritance and Gift Tax.
  22. Royal Decree 1/1993, of September 24, Approving the Text of the Transmissions Tax Act and Stamp Heritage.
  23. Royal Decree 828/1995, of May 29, Approving the Tax Regulations Heritage Transmissions and Stamp.
  24. Law No. 37/1992, of December 28, of the Value Added Tax.
  25. Royal Decree 1624/1992, of December 29, Approving the Regulations of Value Added Tax.
  26. Law 38/1992, of December 28, The Excise.
  27. Royal Decree 1165/1995, of July 7, Approving the Regulation of General Taxes.
  28. Law 13/1996, of December 30, On Fiscal, Administrative and Social Order in Approving the Tax on Insurance Premiums.
  29. Law 24/2001, of December 27, On Fiscal, Administrative and Social Order, by Approving the Retail Sales Tax on Hydrocarbons Determinants.
  30. Royal Legislative Decree 1299/1986, of June 28, Amending the Revised Text of the Members of the Income Tax Customs.
  31. Organic Law 8/1980, of September 22, Finance of the Autonomous Communities.
  32. Law 21/2001, of December 27, Regulating the Fiscal and Administrative Measures of the New Financing System of the Autonomous Communities of Common and Cities with Independent Status.
  33. Law 22/2001, of December 27, Regulating the Inter-territorial Compensation Fund.
  34. Royal Legislative Decree 2/2004, of March 5, Approving the Revised Text of the Law Regulating Local Revenue.