Spain’s Mining Fiscal Regime: H1 2015

Spain is a large-scale producer of mineral commodities such as pyrites, copper, lead, zinc, tungsten, uranium, potash, and chloride.

GlobalData's fiscal regime report covers the Spanish mining industry, which is one of the most diversified in Europe, primarily producing industrial minerals and stone.


The report outlines governing bodies, governing laws, permit and key fiscal terms including corporate income tax, withholding tax, depreciation, loss carry forward and value added tax (VAT).

Key Highlights

• The Ministry of Industry, Tourism and Trade proposes and executes government policy on energy, industrial development, tourism and telecommunication.

• The General Department of Mines works 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 establishes a legal framework for the research and exploitation of mineral and other geological resources.

• Law 6, 1977 is applicable to exploration activities and mining research, the exploitation of deposits, and the treatment or primary processing of raw materials.

Reasons to buy

Gain an overview of Spain’s mining fiscal regime

Companies mentioned

Table of Contents

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)

6 Appendix

6.1 Abbreviations

6.2 Methodology

6.3 Secondary Research

6.4 Primary Research

6.5 Contact GlobalData

6.6 About GlobalData

6.7 GlobalData’s Services

6.8 Disclaimer

List of Tables

Table 1: The Mining Industry in Spain – Fiscal Regime Terms and Other Taxes, 2015

Table 2: The Mining Industry in Spain – Depreciation Tax Rates (%), 2015

List of Figures

Figure 1: The Mining Industry in Spain – Commodity Mines at Different Stages (Number of Mines), 2015


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