Spains Mining Fiscal Regime 2014 - Key Trends and Opportunities to 2018 - Worldwide Industry Size, Share, Trend, Growth and Analysis

Executive summary

The country’s mining industry is governed by the Ministry of Industry, Energy and Tourism (El Ministerio de Industria, Energía y Turismo) and General Department of Mines (La Subdirección General de Minas). Law 22/1973 of July 21 and Law 6/1977 – Development of Mining governs all minerals resources and establishes a legal framework for the research and exploitation of mineral and other geological resources.

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Scope

The report outlines Spain’s governing bodies, governing laws, mining permits and key fiscal terms which includes Corporate Income Tax, Capital Gain Tax, Withholding Tax, Depreciation, Loss Carry Forward, Value Added Tax, VAT.

Reasons to buy

Gain an overview of Spain's mining fiscal regime.

Key highlights

The Ministry of Industry, Tourism and Trade ensures administration and accounts for the proposal and implementation of government policy and regulations on different industries and services such as trade policy, small and medium-sized enterprises, energy and mining, tourism, telecommunications and social information.

The General Department of Mines ensures the development and regulation aligning within General State Administration rights of different functions established by royal decree in the field of mining.

Law 22/1973 is the main governing law establishes a legal framework for the research and exploitation of mineral and other geological resources

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