Skip to main content
Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5.2 Tax regimes

The electronic headquarters of the Tax Agency incorporates a « Search engine for activities and their tax obligations », where you can consult the tax regime in the VAT of activity. 

There is a general regime and special regimes:

  • Simplified: Businessmen in the service sector, industrialists and wholesale and retail traders who can pay taxes under this regime

  • Equivalence surcharge: for eligible retailers

  • Agriculture, Livestock and fishing: for farmers and ranchers except for waiver or exclusion

  • Used goods, art objects, antiques and collectibles

  • Travel agency

  • Investment gold

  • Special procedures for remote sales and for certain domestic deliveries of goods and provision of services

  • Group of entities

  • Cash basis

Farmers and ranchers who are excluded from or who renounce the special regime for agriculture, livestock and fishing or the simplified regime, industrialists who cannot pay taxes under the simplified regime and merchants who do not meet the requirements of the simplified regime or the equivalent surcharge, and professionals, artists and athletes are subject to tax under the general regime. Business owners in the service sector can pay taxes under the general regime or under the simplified regime in some cases.