Transfer Tax and Stamp Duty in Spain

Transfer Tax and Stamp Duty in Spain

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The Transfer Tax and Stamp Duty is a tax in force in Spain complex. This is a tax levied complex because different taxable events, so sometimes doctrine divides it into three different taxes:
Capital transfers.
Stamp Duty.
Corporate transactions.

Each of these taxes levied on a taxable event entirely. The transfer tax levied on all goods those transmissions that are not taxed by the value added tax. However, the tax stamp is a tax on the formalization of certain legal documents, commercial and administrative in Spanish territory or abroad with effect in Spain.

For its part, the tax on corporate transactions taxes the constitution, increasing and decreasing capital, merger, division and dissolution of companies, the contributions made by the social partners to replenish losses and the transfer to Spain of the place of effective management or registered office of a company.

[edit] References
Royal Decree 1/1993, of 24 September, which approves the Consolidated Law Transfer Tax and Stamp Duty.
Transfer tax and other taxes Tax Study gn: Dictionary of Tax