Press release
Research Delivers Insight into Spains Mining Fiscal Regime: H2 2015
Description
Timetrics Spanish Fiscal Regime Report outlines the governing bodies, governing laws, permits and tax-related information on four commodities: nickel, copper, gold and lead.
Summary
Timetric'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.
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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 Spains mining fiscal regime
Key Highlights
The Ministry of Industry, Tourism and Trade proposes and executes government policy on energy, industrial development, tourism and telecommunication, in Spain
The General Department of Mines ensures the development of functions established by royal decree in the field of mining
Law 22/1973 is the main governing law for the Spanish mining industry
Law 6/1977 came into force in 1977. Its main purpose is to promote and develop exploration, research, and mining revenues to ensure the supply of raw materials to Spanish industry.
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)
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