Spain corporate tax rate
General statutory nominal rate of Spanish corporate income tax.
| Current value | 25 percent |
|---|---|
| In force from | 2016-01-01 |
| Official source | Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, art. 29.1 (general rate 25% from tax periods beginning 1 Jan 2016); rate schedule for periods beginning in 2024/2025/2026 per art. 29 and Disposición Transitoria 44ª LIS as introduced by Ley 7/2024, de 20 de diciembre; AEAT Sede Electrónica 'Impuesto sobre Sociedades — Tipo impositivo' |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Served value is the GENERAL NOMINAL rate, 25%, unchanged for periods beginning in 2024, 2025 and 2026 (confirmed on the AEAT rate table for 'períodos impositivos iniciados en 2025 y 2026'). Spain's CIT is NOT a flat single rate — a phased reduced-rate structure introduced by Ley 7/2024 (in force from tax periods beginning 1 Jan 2025) is stepping down over several years, and the 2026 figures confirmed by AEAT are: (a) MICROEMPRESAS, net turnover (importe neto de la cifra de negocios, INCN) below 1,000,000 EUR in the prior period — a two-step scale of 19% on the first 50,000 EUR of taxable base and 21% on the remainder for periods beginning in 2026 (2025: 21%/22%; 2024: 23% flat under the former art. 29.1 second paragraph), continuing to fall in later years; (b) ENTIDADES DE REDUCIDA DIMENSIÓN, INCN below 10,000,000 EUR, art. 101 LIS — 23% for periods beginning in 2026 (2025: 24%; 2024: 25%), stepping down 1 point per year toward 20%; (c) NEWLY CREATED ENTITIES and qualifying start-ups (empresas emergentes, Ley 28/2022) — 15% in the first period with a positive taxable base and the following one. Special regimes not blended into the headline: protected cooperatives (20% on cooperative results, with lower rates for microempresa and newly created cooperatives), credit institutions and hydrocarbon-extraction entities (30%), SOCIMIs (0% general, with a separate special charge — AEAT also lists 19% on certain distributed earnings and 15% on undistributed earnings), Zona Especial Canaria entities (4%), investment funds/SICAVs (1%) and pension funds (0%). MINIMUM TAXATION: art. 30 bis LIS imposes a minimum net tax quota of 15% of the taxable base for taxpayers with INCN of at least 20,000,000 EUR or filing on a consolidated basis (10% for newly created entities, 18% for credit and hydrocarbon entities). Separately, Spain enacted the OECD Pillar Two 15% global minimum top-up tax via Ley 7/2024, de 20 de diciembre, applying to in-scope groups with consolidated revenue of at least 750m EUR for periods beginning on or after 31 December 2023 — this is a SEPARATE tax, not a modification of the 25% rate, and is deliberately not blended here. Local surcharges do not exist for CIT; there is no regional CIT tranche in common territory. FORAL EXCEPTION: the Basque historical territories (Álava, Bizkaia, Gipuzkoa) and Navarra levy their own Impuesto sobre Sociedades under the Concierto/Convenio Económico, with their own rates and Normas Forales — companies taxed there are outside the 25% common-territory rate. Access: AEAT sede.agenciatributaria.gob.es serves this as static HTML; Spanish only; boe.es carries the consolidated LIS text.
Get it programmatically
curl https://euroref.dev/v1/es/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/es/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/es/corporate-taxOther Spain series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates · ECB main refinancing rate · late-payment interest rate