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Corporate tax

General information

Corporate tax (Impuesto de Sociedades) is a direct tax on corporate profits obtained within the taxation period, which normally coincides with the calendar year, unless a different period is stated in the companys articles of association.

In any of the cases the tax period cannot exceed 12 months.

Taxable income is computed with reference to the contributors profit and loss account. Contributors are commercial as well as civil corporations, temporary business associations, Investment Funds…

Spanish resident companies

A company is considered Spanish resident in either of he following cases:

  • If the company was incorporated under Spanish law.
  • If the companys registered office is in Spain.
  • If the companys management and head-office are located in Spain.

For companies created from January 1st 2013 on, companies tax has been considerably reduced:

a. Up to 300000 € – 15%
b. Over 300000 € – 20%

These are only general guidelines and not definitive statements of the law, It is suggested that all technical and legal matters pertaining to taxes be referred to a Spanish lawyer for advice, guidance and execution.

If you have any question please email