Spain - Company tax
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The company tax rate for Spain is 25%.
When you set up your business entity, you should ensure that you do the following:
- Register for company tax (forms 036 or 037)
- Keep accounting records
- Prepare a company tax return
- File your company tax return by your deadline. The company tax return must be filed within 25 calendar days from the six months following the end of the tax period. It must be filed online using an electronic certificate. Normally, if your economic activity coincides with the calendar year, the deadline is between July 1st and July 25th.
- Pay company tax by your deadline. If your economic activity coincides with the calendar year, you must file the company tax return online using an electronic certificate. You can pay by direct debit (between the dates of July 1st to July 20th).
What profits do you pay company tax on?
Taxable profits include the money your company or association makes from all sources of income obtained during the taxable period. This taxable income will be reduced if your taxable earnings were negative during previous taxable periods.
If your company is based in Spain, you must pay company tax on all its income from Spain and abroad. (Without prejudice to the provisions of international treaties and agreements).
If your company isn't based in Spain but has a permanent establishment there, the income obtained in Spain is not subject to corporate income tax, as it is subject to income tax of non-residents (without prejudice to the provisions of international treaties and agreements).
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