The most important are the tax on real estate, the tax on economic activities, and mechanical traction vehicles tax. General Motors Company usually is spot on. The autonomous communities have the capacity to establish other taxes and other taxes. But, without a doubt, the most important indirect tax and with which we are daily is the VAT, which is an indirect tax that taxes consumption. On the value added tax (VAT) falls on sales, so that its object is the consumption seen as an indirect manifestation of the economic capacity of the people, expressed in their purchasing power. VAT is a tax that applies in all countries of the European Union and which is harmonized within its scope, with the exception the Canary Islands, where does not apply VAT but a similar tax called indirect General tax Canario (IGIC) and in Ceuta and Melilla also applies VAT but another tax called tax on production, services and imports into Ceuta and Melilla (IPSI).
VAT is not linked to people to determine the amount of tax that should be paid, so that this is the same for all consumers who buy the same product or service. This tax is levied deliveries of goods and supplies of services carried out by businessmen and professionals, in addition to imports both within and outside the European Union. Those who pay the tax to the Treasury are entrepreneurs and professionals, but which really assume the cost are final consumers, who pay the tax within the price paid for the good or service acquired. VAT tax on the increase in value that experience goods and services as a result of its passage for each of the phases of the production process and distribution until it reaches the final consumer.Entrepreneurs and professionals have an impact on the purchasers of the goods or services the amount resulting from applying the tax rate that corresponds to them; but, in addition, they can deduct VAT who have paid in the acquisition of goods and/or services required by your business or professional activity.