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Small Business Flourishing
Spain warmly welcomes small businesses, with 90% of its businesses being small, employing fewer than 10 people. Therefore, small and medium-sized enterprises (SMEs) are crucial to the Spanish economy, and the government provides a significant number of incentives for these small businesses.
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Government Incentives
The Spanish government offers incentives for foreign companies, including a 75% refund on social security contributions for employee training programs and financial subsidies covering bank loan interest.
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Tax Incentives for Trading Companies
Trading companies registered in Spain pay 15% corporate tax for the first two years, then the standard 25% rate. Free zones offer additional incentives including corporate tax reductions and VAT/stamp duty exemptions.
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Strategic Location and Trade Partnerships
Spain's strategic position provides access to markets across Europe, the Middle East, North Africa, and Latin America. As an EU member, it benefits from the world's largest common market and is widely regarded as the best European base for business with Latin America.
Tax Info
Enter Dynamic Page- General CIT Rate
- 25
- CIT Return Due Date
- Within 25 calendar days after the end of the tax year.
- CIT Payment Due Date
- Within 25 calendar days after the end of the tax year.
- CIT Estimated Payment Due Date
- You must pre-pay three annual tax payments within the first 20 calendar days of April, October, and December.
- Resident Withholding Tax (Dividend/Interest/Royalty)
- 19/19/（19/24）
- Non-Resident Withholding Tax (Dividend/Interest/Royalty)
- 19/19/（19/24）
- General VAT Rate
- 21
- General Capital Gain Tax Rate
- Capital gains are subject to the normal corporate income tax rate constraint.
- Composite Effective Average Tax Rate
- 23.30
- Composite Effective Marginal Tax Rate
- 18.17
Administrative Regions
- A - Alicante Province
- AB - Albacete Province
- AL - Almería Province
- AN - Andalusia
- AR - Aragon
- AV - Province of Ávila
- B - Barcelona Province
- BA - Badajoz Province
- BI - Biscay Province
- BU - Burgos Province
- C - A Coruña Province
- CA - Cádiz Province
- CC - Cáceres Province
- CE - Ceuta
- CL - Castile and León
- CM - Castile-La Mancha
- CN - Canary Islands
- CO - Córdoba Province
- CR - Ciudad Real Province
- CS - Castellón Province
- CT - Catalonia
- CU - Cuenca Province
- EX - Extremadura
- GA - Galicia
- GC - Las Palmas Province
- GI - Girona Province
- GR - Granada Province
- GU - Guadalajara Province
- H - Huelva Province
- HU - Huesca Province
- J - Jaén Province
- L - Lleida Province
- LE - León Province
- LU - Lugo Province
- M - Madrid Province
- MA - Málaga Province
- MC - Region of Murcia
- MD - Community of Madrid
- ML - Melilla
- MU - Murcia Province
- NC - Navarre
- O - Province of Asturias
- OR - Ourense Province
- P - Palencia Province
- PM - Balearic Islands
- PO - Pontevedra Province
- PV - Basque Country
- RI - La Rioja
- S - Cantabria
- SA - Salamanca Province
- SE - Seville Province
- SG - Segovia Province
- SO - Soria Province
- SS - Gipuzkoa Province
- T - Tarragona Province
- TE - Teruel Province
- TF - Santa Cruz de Tenerife Province
- TO - Toledo Province
- V - Valencia Province
- VA - Valladolid Province
- VC - Valencian Community
- VI - Araba Álava Province
- Z - Zaragoza Province
- ZA - Zamora Province
Belonging Jurisdiction
-
ES - Spain
Kingdom of SpainLearn MoreKingdom of Spain -
EEA - European Economic Area
European Economic AreaLearn MoreEuropean Economic Area -
EU - European Union
European UnionLearn MoreEuropean Union -
WORLD - Global
EarthLearn MoreEarth
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