PARTIES LIABLE TO TAX TYPES 2015 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%.
María Teresa Arcos, lawyer in Marbella
Wim Lamers, economist (accountant) in Marbella
- Accountant in Spain, Accountant Marbella, Company tax, Start a company in Spain, Tax Advice Marbella,