The Spanish tax system is modern and competitive. The tax burden in Spain (i.e. tax and social security contributions as a percentage of GDP) is almost five and a half points lower than the average ratio for the EU-28 zone.
The Spanish Tax Agency (AEAT), which has been recognized as one of the most innovative and efficient tax agencies in the world, offers the taxpayers a wide range of services in order to facilitate the fulfillment of their tax obligations. For this purpose, among other measures, it provides the taxpayers with computer programs that facilitate the preparation of their tax forms and promotes its electronic submission and payment, by using an electronic official certificate.
Finally, the tax reform carried out in 2014 simplified the tax obligations of the taxpayers and, in general terms, reduced their tax burden.
The main taxes of the Spanish tax system are analyzed in this Chapter.