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Lecture 1. Basic Principles of Income Tax in Spain

Income tax Spain – IPRF (Impuesto sobre la renta de las personas fĂ­sicas). Income tax – a major component of Spanish tax revenues.  2020 2021 IPRF 87972 94546 I Sociedades 15858 26628 IVA 63337 72493 Others 26884 29715 Total 194051 223382 Major sources of tax revenues in Spain Direct and personal tax. It is applied […]