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Spain’s Mining Fiscal Regime: H2 2015

  • December 2015
  • -
  • GlobalData
  • -
  • 12 pages

Spain’s Mining Fiscal Regime: H2 2015

Summary

GlobalData's fiscal regime report covers Spain, which is a large-scale producer of mineral commodities such as pyrites, copper, lead, zinc, tungsten, uranium, potash, and chloride. The Spanish mining industry is one of the most diversified in Europe, primarily producing industrial minerals and stone.

Scope

- The report outlines governing bodies, governing laws, permit and key fiscal terms which includes corporate income tax, withholding tax, depreciation, loss carry forward and value added tax (VAT).

Reasons to buy

- Gain an overview of Spain’s mining fiscal regime

Table Of Contents

Spain’s Mining Fiscal Regime: H2 2015
1 Table of Contents
1 Executive Summary
2 The Spanish Mining Industry - Governing Bodies
2.1 Ministry of Industry, Energy and Tourism (El Ministerio de Industria, Energía y Turismo)
2.2 The General Department of Mines (La Subdirección General de Minas)
3 The Spanish Mining Industry - Governing Laws
3.1 Law 22/1973 of July 21
3.2 Law 6/1977 - Development of Mining
4 The Spanish Mining Industry - Mining Permits
4.1 Exploration permit
4.2 Research Permit
4.3 Exploitation Permit
5 The Spanish Mining Industry - Key Fiscal Terms
5.1 Corporate Income Tax
5.2 Withholding Tax
5.3 Depreciation
5.4 Loss Carry Forward
5.5 Value Added Tax (VAT)
6 Appendix
6.1 Abbreviations
6.2 Secondary Research
6.3 Primary Research
6.4 Contact GlobalData
6.5 About GlobalData
6.6 GlobalData's Services
6.7 Disclaimer

1.1 List of Tables
Table 1: The Mining Industry in Spain - Key Taxes and Rates (%), 2015
Table 2: The Mining Industry in Spain - Depreciation Tax Rates (%) and Years, 2015

1.2 List of Figures
Figure 1: The Mining Industry in Spain - Commodity Mines at Different Stages (Number of Mines), 2015

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