Spain: Income and profits taxes
* indicates monthly or quarterly data series
| Spain |
Income, profits, and capital gains taxes: percent of revenue |
|---|---|
| Latest value | 22.37 |
| Year | 2023 |
| Measure | percent |
| Data availability | 1972 - 2023 |
| Average | 22.71 |
| Min - Max | 15.84 - 31.81 |
| Source | The World Bank |
The latest value from 2023 is 22.37 percent, a decline from 22.52 percent in 2022. In comparison, the world average is 25.45 percent, based on data from 85 countries. Historically, the average for Spain from 1972 to 2023 is 22.71 percent. The minimum value, 15.84 percent, was reached in 1972 while the maximum of 31.81 percent was recorded in 1989.
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Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.
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| Related indicators | Latest | Reference | Measure |
|---|---|---|---|
| Government spending, percent of GDP | 19.46 | 2023 | percent |
| Government spending, in dollars | 315.33 | 2023 | billion U.S. dollars |
| Fiscal balance, percent of GDP | -3.15 | 2024 | percent |
| Primary budget balance | -1.34 | 2024 | percent |
| Government expenditure | 92.25 | Q4/2025 | billion |
| Long-term interest rate | 3.27 | 9/2025 | percent |
| Tax revenue | 14.99 | 2023 | percent |
| Commercial tax rate | 47.00 | 2019 | percent |
| Tax preparation time | 143 | 2019 | hours |
| Taxes on goods and services | 24.82 | 2023 | percent |
| Taxes on international trade | 0.01 | 1994 | percent |
| Income and profits taxes | 22.37 | 2023 | percent |
| Government debt | 101.65 | 2024 | percent |
| Government debt in foreign currency, percent | 0.01 | 2024 | percent |
| Government debt held by non-residents | 42.18 | 2024 | percent |
| Sovereign debt average maturity | 7.67 | 2024 | percent |
| Short-term government debt | 11.68 | 2024 | percent |