National taxes in Spain can be classified as follows:
 
 – Direct taxes:
     - On income:
         Corporate income tax
         Personal income tax
         Nonresidents’ income tax
     - On assets (affecting only individuals):
         Net worth tax
         Inheritance and gift tax
 
 – Indirect taxes:
     - Value added tax (VAT)
     - Transfer tax and stamp duty
     - Excise taxes
     - Customs duties on imports
     - Tax on insurance premiums