Taxes are taxes more important, because it is through them as the majority of revenues are obtained to defray the collective needs of any administration. Thus, taxes are amounts of money necessarily required by law unless the Government give back through a consideration for the payment thereof. We have spoken of direct taxes and it was time to speak of indirect taxes, whose reason if, in addition to its great actual revenue capacity, resides in the consideration that the consumption of such goods generated social costs. Thus, goods whose consumption demand a social benefit by the Administration, will be marked by a higher tax; such is the case healthcare costs by abuse of alcohol or tobacco without even mentioning the air pollution from cars and the use of hydrocarbons in general. Given that the consumption of these goods require participation of State amending the evils that produced the first is the justification of the application of taxes. So, we have that there are indirect taxes such as: value added tax (Law 37/1992 of 28 December, and Royal Decree 1624 / 1992, 29 December). Tax on property transfer and documented legal acts (Royal Legislative Decree 1/1993, 24 September and Royal Decree 828/1995 of 29 May). This tax has a very broad scope of application and is subdivided into several modalities.
Applies to transmissions (purchases and sales) of all kinds of goods and rights, certain operations that made by companies and acts that must be documented officially as the deed of a House and other notarial documents. The person who has that paying tax is the purchaser, not the transmitting the good or right. Income from customs (Regulation (EEC) 2913/92 of the Council of 12 October 1992, which approves the Community Customs Code). Special taxes (Act 38/1992 of 28 December and Royal Decree 1165 / 1995 of 7 July). These taxes only persons who buy or consume certain goods pay them: * Alcohol and alcoholic beverages * hydrocarbons * tobacco * registration of means of transport in addition to the above, must take into account the existence of local taxes, requiring by councils or provincial delegations.