These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.
English, PDF, 463kb
The tax wedge for the average single worker in Spain increased by 0.1 percentage points from 39.3 in 2017 to 39.4 in 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).
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The tax-to-GDP ratio in Spain increased by 0.5 percentage points, from 33.2% in 2016 to 33.7% in 2017. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.0% to 34.2% over the same period.
English, PDF, 121kb
This country note for Spain provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).
I am delighted to take part in the closing of this session of the Ibero-American Council for Competitiveness and Productivity. I am sure that it was a very useful and productive meeting, given the content of the discussions but also given the presence of so many dear friends and in particular the two "Enriques from America": Iglesias and García.
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This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system
English, PDF, 592kb
This note describes the taxation of energy use in Spain. It contains the country’s energy tax profiles, followed by country-specific information to complement the general discussion in Taxing Energy Use 2018 (OECD, 2018).
These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.