Company Tax rates in Spain 2015 – 2016

company tax in spainOur team of lawyers and economists in Marbella, Arcos & Lamers Asociados, have the pleasure to provide you some information regarding the tax types of the new Company tax 2015 and 2016.

General type 28% 25%
Newly created entities except those that levy at a lower rate, shall apply this scale for the first period with positive tax bases and the next period 15% 15%
Entities with a turnover < 5 M€ and staff < 25 employees 25% 25%
Reduced Companies (turnover < 10M€), except for those that levy at a different rate than the general one Part of the tax base up to 300.000 € 25% 25%
Remainder 28% 25%
General mutual insurance companies and social security mutual insurance companies 25% 25%
Mutual guarantee companies
Professional associations, official chambers and employees trade unions
Non-profit organizations that comply with the law 49/2002
Pro-employment fund
Union and cooperative confederations
Public entity State Ports and Port Authorities
Comunities owners of community woodlands
Political parties (Art. 11 OL 8/2007)
Credit cooperatives and rural banks Result cooperatives 28% 25%
Result extracoop. 30% 30%
Tax-protected cooperatives Result cooperatives 20% 20%
Result extracoop. 28% 25%
Limited companies of investment on the real estate market (SOCIMI)  (Art. 9 law 11/2009) In general 0% 0%
19% (1) 19% (1)
Non-profit Entities that do comply Law 49/2002 10% 10%
Entities of the Special Area Canary Islands (Art. 43 Law 19/1994) 4% 4%
SICAV with certain conditions set out in art. 29.4 LIS that refers to law 35/2003 regarding the Collective Investment Institutions 1% 1%
Financial investment funds with certain conditions set out in art. 28.5.b) TRLIS
Companies and real estate investment fund with certain conditions set out in art. 29.4 LIS
Regulating fund of the mortgage market
Pension funds 0% 0%
Credit entities, as well as those dedicated to exploration, investigation and exploitation of Wells of hydrocarbons and other activities regulated in law 34 /1998 30% 30%

(1) Special tax on dividends distributed to partners with participation in the stock capital equal to or higher than 5 % and such dividends are, as for the partner, exempt of or levy at a rate lower than 10%.

Should you wish any more information regarding any fiscal, legal, company or accounting issues, please do not hesitate to contact our law firm and team of economists in Marbella, Málaga Spain.

María Teresa Arcos, lawyer in Marbella

Wim Lamers, economist (accountant) in Marbella

  • Wim Lamers
  • Accountant in Spain, Accountant Marbella, Company tax, Start a company in Spain, Tax Advice Marbella,

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