Practical manuals

Personal Income Tax

• 2020 Income Tax practical guide
• Practical guide to Renta 2020 (Version 10-06-21)(30216 KB - pdf)
• 2019 Income Tax practical guide
• Practical guide to Income and Wealth Tax 2018(9982 KB - pdf)
• Practical guide to Income and Wealth Tax 2017(9097 KB - pdf)
• Practical guide to Income and Wealth Tax 2016(11055 KB - pdf)
• Practical guide to Income and Wealth Tax 2015(17251 KB - pdf)
• Practical guide to Income and Wealth Tax 2014(15,310 KB - pdf)

Capital Gains Tax

• Wealth Tax 2020 practical guide
• Wealth Tax 2019 practical guide

VAT

• Practical guide on VAT 2021
• VAT Practical Guide 2021 (PDF version)(4,897 KB - pdf)
• VAT Practical Guide 2020(4,654 KB - pdf)
• VAT Practical Guide 2019(4540 KB - pdf)
• VAT Practical Guide 2018(4760 KB - pdf)
• VAT Practical Guide 2017(5345 KB - pdf)
• VAT Practical Guide 2016(4916 KB - pdf)
• VAT Practical Guide 2015(3690 KB - pdf)
• VAT Practical Guide 2014(5491 KB - pdf)

Non-residents

• Non-Resident Taxation Guide (April 2022)

Corporation Tax

• Corporation Tax practical guide 2020
• Companies Practical Guide 2020 (version 18-11-2021)(1.190 KB - pdf)
• Companies Practical Guide 2019(5.429 KB - pdf)
• Companies Practical Guide 2018(7.421 KB - pdf)
• Companies Practical Guide 2017(5.611 KB - pdf)
• Companies Practical Guide 2016(14.696 KB - pdf)
• Companies Practical Guide 2015(5.200 KB - pdf)
• Companies Practical Guide 2014(6.535 KB - pdf)

Other

• Invoicing and VAT register manual(2048 MB - pdf)
• Economic Activities Manual.Fiscal duties of employers and resident professionals in Spanish territory
• Large Companies Guide
• Guide to mutual agreement procedures