<Table> <Tr> <Td> </Td> <Td> This article possibly contains original research . Please improve it by verifying the claims made and adding inline citations . Statements consisting only of original research should be removed . (September 2017) (Learn how and when to remove this template message) </Td> </Tr> </Table> <Tr> <Td> </Td> <Td> This article possibly contains original research . Please improve it by verifying the claims made and adding inline citations . Statements consisting only of original research should be removed . (September 2017) (Learn how and when to remove this template message) </Td> </Tr> <P> Taxes in Spain are levied by national (federal), regional and local governments . Tax revenue in Spain stood at 36.3% of GDP in 2013 . A wide range of taxes are levied on different sources, the most important ones being income tax, social security contributions, corporate tax, value added tax; some of them are applied at national level and others at national and regional levels . Most national and regional taxes are collected by the Agencia Estatal de Administración Tributaria which is the bureau responsible for collecting taxes at the national level . Other minor taxes like property transfer tax (regional), real estate property tax (local), road tax (local) are collected directly by regional or local administrations . Four historical territories or foral provinces (Araba / Álava, Bizkaia, Gipuzkoa and Navarre) collect all national and regional taxes themselves and subsequently transfer the portion due to central Government after two negotiations called Concierto (in which the first three territories, that conform the Basque Autonomous Community, agree their defense jointly) and the Convenio (in which the territory and Community of Navarre defense itself alone). The tax year in Spain follows the calendar year . The tax collection method depends on the tax; some of them are collected by self - assessment, but others (i.e. income tax) follow a system of pay - as - you - earn tax with monthly withholdings that follow a self - assessment at the end of the term . </P> <P> Personal income tax in Spain, known as IRPF, was introduced in 1900 . It represents nearly 38% of government revenues . Since 2007, the responsibility for regulating and collecting personal income tax has been decentralized, the autonomous regions being responsible for collecting 50% of tax revenue (although all the returns and amounts are actually received by the central tax authority on their behalf). A single national rate applies per taxation band for the whole national portion of the income tax . Tax rates on the regional portion vary between regions, Madrid having the lowest and Catalonia the highest . Tax is withheld by the employer monthly on behalf of the tax authority . Tax returns are submitted between April and June of the following year and refunds are normally paid between May and July, however the Government has until the end of the year to liquidate before the tax payer has a right to interest for the outstanding money: any payments not paid by this date are paid with interest from the beginning of the next year . </P>

When does the tax year start in spain
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