Galicia's right to raise taxes is acknowledged in the 1978 Spanish Constitution and defined in the 1981 Statute of Autonomy. Exports by publishers. As has been mentioned, income obtained in Spain is subject to corporation tax. Exemptions are applicable to income earned without mediation of permanent establishment and physical or legal persons not resident in Spain. Services, deliveries, imports and intercommunity purchases of goods are all taxable.
Exports however are exempt.
These are applicable to certain goods and services, such as basic foodstuffs, pharmaceuticals, books, school equipment, etc. In general businesses can deduct the VAT they pay. Other indirect taxes Tax on legal documents. Tax on capital transfer.