Spain
ESP·Europe
Official Tax Sources
Unique / Country-Specific Tax
Módulos (objective estimation SME); regional surcharges
Source: agenciatributaria.esNotes
AEAT
Regional Tax Variations (19)
Andalusia (Andalucía)
99% ISD reduction; PIT top regional 22.5%
99% inheritance tax reduction; reduced regional PIT
Major reform from 2022 under PP government
Aragon
Regional PIT top 20%
Regional PIT 10-20%; regional inheritance rules
Automotive industry; logistics
Asturias (Principality)
Top regional rate 25%
Higher regional PIT (up to 25%); progressive inheritance
Steel and mining legacy
Cantabria
Regional PIT top 22.5%
Regional PIT up to 22.5%; standard inheritance
Tourism and dairy farming
Catalonia
Top rate 25.5% (regional share); inheritance tax moderate
Regional PIT up to 25.5%; own ATC tax authority
ATC = Agència Tributària de Catalunya
Ceuta (Autonomous City)
No mainland VAT; IPSI replaces it
IPSI (local VAT 0.5-10%); reduced PIT
Exclave on Moroccan coast; special tax status
Castile & León
PIT regional top 22%
Regional PIT up to 22%; reduced inheritance tax
Largest Spanish region by area
Castile-La Mancha
Regional PIT top 22.5%
Regional PIT up to 22.5%
Agricultural and rural economy
Extremadura
PIT regional top 25%; cork and agriculture
Regional PIT up to 25%; high inheritance tax
One of EU's poorest regions; cohesion funds
Galicia
ATRIGA administers regional taxes; 99% ISD for group I/II
Regional PIT up to 22.5%; reduced inheritance
Fishing and shipbuilding economy
La Rioja
Lowest regional PIT; wine sector incentives
Lowest regional income tax in common regime Spain (~19.5%)
Wine capital of Spain
Madrid (Community)
100% Wealth Tax bonus; Inheritance Tax ~0% for Group I/II
Lowest effective PIT in Spain; 100% wealth tax bonus; inheritance near-zero
Most competitive tax region in Spain
Melilla (Autonomous City)
IPSI replaces VAT; special fiscal zone
IPSI (local VAT 0.5-10%); reduced PIT
Exclave on Moroccan coast
Murcia (Region)
Regional PIT top 22%
Regional PIT up to 22%
Agriculture; tourism
Navarre (Foral Community)
CIT 23%; own PIT scale 0-52%; full autonomy
Own fiscal system (Convenio Económico); CIT 23%
One of richest regions; tax autonomy like Basque
Basque Country (Euskadi)
CIT 24%; own PIT; collects own taxes and transfers to state
Foral Tax System (Concierto Económico); CIT 24%
Three Juntas Generales; Haciendas Forales
Balearic Islands
Ecotax on tourism; higher top PIT rate
Regional PIT up to 24.5%; tourism tax
ATIB; island premium costs
Canary Islands
ZEC 4% CIT; IGIC 7% (vs 21% mainland VAT); AIEM import protection
IGIC (VAT equivalent at 7%); ZEC (Special Zone 4% CIT)
Zona Especial Canaria – ultra-low CIT for qualifying firms
Valencian Community
ATV; PIT top 24%
Regional PIT up to 24%; standard inheritance
Major citrus, ceramics, tourism
| State / Province | Type of Variation | Key Local Tax | Notes |
|---|---|---|---|
| Andalusia (Andalucía) | 99% inheritance tax reduction; reduced regional PIT | 99% ISD reduction; PIT top regional 22.5% | Major reform from 2022 under PP government |
| Aragon | Regional PIT 10-20%; regional inheritance rules | Regional PIT top 20% | Automotive industry; logistics |
| Asturias (Principality) | Higher regional PIT (up to 25%); progressive inheritance | Top regional rate 25% | Steel and mining legacy |
| Cantabria | Regional PIT up to 22.5%; standard inheritance | Regional PIT top 22.5% | Tourism and dairy farming |
| Catalonia | Regional PIT up to 25.5%; own ATC tax authority | Top rate 25.5% (regional share); inheritance tax moderate | ATC = Agència Tributària de Catalunya |
| Ceuta (Autonomous City) | IPSI (local VAT 0.5-10%); reduced PIT | No mainland VAT; IPSI replaces it | Exclave on Moroccan coast; special tax status |
| Castile & León | Regional PIT up to 22%; reduced inheritance tax | PIT regional top 22% | Largest Spanish region by area |
| Castile-La Mancha | Regional PIT up to 22.5% | Regional PIT top 22.5% | Agricultural and rural economy |
| Extremadura | Regional PIT up to 25%; high inheritance tax | PIT regional top 25%; cork and agriculture | One of EU's poorest regions; cohesion funds |
| Galicia | Regional PIT up to 22.5%; reduced inheritance | ATRIGA administers regional taxes; 99% ISD for group I/II | Fishing and shipbuilding economy |
| La Rioja | Lowest regional income tax in common regime Spain (~19.5%) | Lowest regional PIT; wine sector incentives | Wine capital of Spain |
| Madrid (Community) | Lowest effective PIT in Spain; 100% wealth tax bonus; inheritance near-zero | 100% Wealth Tax bonus; Inheritance Tax ~0% for Group I/II | Most competitive tax region in Spain |
| Melilla (Autonomous City) | IPSI (local VAT 0.5-10%); reduced PIT | IPSI replaces VAT; special fiscal zone | Exclave on Moroccan coast |
| Murcia (Region) | Regional PIT up to 22% | Regional PIT top 22% | Agriculture; tourism |
| Navarre (Foral Community) | Own fiscal system (Convenio Económico); CIT 23% | CIT 23%; own PIT scale 0-52%; full autonomy | One of richest regions; tax autonomy like Basque |
| Basque Country (Euskadi) | Foral Tax System (Concierto Económico); CIT 24% | CIT 24%; own PIT; collects own taxes and transfers to state | Three Juntas Generales; Haciendas Forales |
| Balearic Islands | Regional PIT up to 24.5%; tourism tax | Ecotax on tourism; higher top PIT rate | ATIB; island premium costs |
| Canary Islands | IGIC (VAT equivalent at 7%); ZEC (Special Zone 4% CIT) | ZEC 4% CIT; IGIC 7% (vs 21% mainland VAT); AIEM import protection | Zona Especial Canaria – ultra-low CIT for qualifying firms |
| Valencian Community | Regional PIT up to 24%; standard inheritance | ATV; PIT top 24% | Major citrus, ceramics, tourism |