Is Spain a high tax country?

Could you please elaborate on whether Spain can be considered a high tax country? I'm interested in understanding the overall tax rates and policies implemented in the country. Are individuals and businesses taxed heavily in Spain compared to other nations? How does the tax system impact the economy and living standards? Also, are there any specific tax breaks or exemptions available for certain categories of taxpayers? I'm curious to know more about the intricacies of Spain's tax landscape.