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In general terms, the tax regulations applied in Spanish territory are regarded as “unitary”, although in recent years certain tax aspects which differ from those applied in the rest of Spain have been delegated in the Valencian authorities, resulting in substantial improvements for taxable subjects.
 | There are three levels of tax authority: State (common and without exceptions throughout the Spanish territory); the Valencia Region (with exclusive tax jurisdiction within the Region’s territory or with exceptions to the general state regulation), and Local (with distinctions made between the municipal and Provincial Council competences).
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| Residents, both individuals and/or legal entities, are always taxed in accordance with their entire income. Non-residents are only taxed on income earned or paid in Spanish territory.
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| Taxes are paid by means of the self-assessment system, with the administration empowered to effect any verifications it considers necessary.
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