ey-global-tax-policy-outlook-for-2015
ey-global-tax-policy-outlook-for-2015
ey-global-tax-policy-outlook-for-2015
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Spain<br />
Tax <strong>policy</strong><br />
Eduardo Verdún Fraile<br />
eduardo.verdunfraile@es.<strong>ey</strong>.com<br />
+34 91 5727 421<br />
1<br />
| Tax rates (2014–15)<br />
1.1 K<strong>ey</strong> <strong>tax</strong> rates<br />
2014 <strong>2015</strong> Percentage<br />
change<br />
Tax controversy<br />
Maximino Linares<br />
maximino.linaresgil@es.<strong>ey</strong>.com<br />
+34 91 5727 123<br />
Top corporate income<br />
<strong>tax</strong> (CIT) rate (national<br />
and local average, if<br />
applicable)<br />
Top individual income<br />
<strong>tax</strong> rate (national<br />
and local average, if<br />
applicable)<br />
30% 28% -6.7%<br />
<br />
52%<br />
Saving base:<br />
27%<br />
<br />
47%<br />
Saving base:<br />
24%<br />
<br />
–9.6%<br />
Saving base:<br />
–11.1%<br />
Standard value-added<br />
<strong>tax</strong> (VAT) rate<br />
21% 21% —<br />
Stay up to date with<br />
developments in Spain<br />
by accessing EY's <strong>global</strong><br />
<strong>tax</strong> alert library at<br />
www.<strong>ey</strong>.com/<strong>tax</strong>alerts.<br />
EY k<strong>ey</strong> contacts<br />
2<br />
| <strong>2015</strong> <strong>tax</strong> <strong>policy</strong> <strong>outlook</strong><br />
2.1 K<strong>ey</strong> drivers of <strong>tax</strong> <strong>policy</strong> change<br />
• Taxable base increase<br />
• Tax rates decrease<br />
• <br />
<br />
Content provision date<br />
21 November 2014<br />
170 | The <strong>outlook</strong> <strong>for</strong> <strong>global</strong> <strong>tax</strong> <strong>policy</strong> in <strong>2015</strong>
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