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| 1 | --- |
| 2 | name: es-corporate-tax |
| 3 | description: > |
| 4 | Use this skill whenever asked about Spanish corporate income tax (Impuesto sobre Sociedades, IS), Modelo 200, Modelo 202 (pagos fraccionados), corporate tax rates in Spain, SL tax obligations, company formation tax, deducciones empresariales, bases imponibles negativas (BINs), reserva de capitalizacion, reserva de nivelacion, or foral corporate tax. Trigger on phrases like "Impuesto de Sociedades", "Modelo 200", "Modelo 202", "IS Spain", "corporate tax Spain", "tipo gravamen sociedades", "SL taxes", "nueva creacion", "empresa reducida dimension", "microempresa fiscal", "BINs", "compensacion perdidas sociedad", "pago fraccionado empresa", "ZEC Canarias", "bonificacion Ceuta Melilla sociedades", "I+D deduccion sociedades", "donativos sociedad", "resultado contable", or any question about computing or filing corporate income tax in Spain. ALWAYS read this skill before touching any Spanish corporate tax work. |
| 5 | version: 1.0 |
| 6 | jurisdiction: ES |
| 7 | tax_year: 2025 |
| 8 | category: international |
| 9 | depends_on: |
| 10 | - income-tax-workflow-base |
| 11 | --- |
| 12 | |
| 13 | # Spain Corporate Income Tax (Impuesto sobre Sociedades) Skill v1.0 |
| 14 | |
| 15 | > **Based on work by [Nambu89 (Impuestify)](https://github.com/Nambu89/Impuestify)** and **[Pau March (larenta)](https://github.com/paumrch/larenta)**, licensed under MIT. Adapted for the OpenAccountants format. |
| 16 | |
| 17 | --- |
| 18 | |
| 19 | ## Section 1 -- Quick Reference |
| 20 | |
| 21 | | Field | Value | |
| 22 | |---|---| |
| 23 | | Country | Spain (Estado Español) | |
| 24 | | Tax | Impuesto sobre Sociedades (IS) | |
| 25 | | Currency | EUR only | |
| 26 | | Fiscal year | Generally calendar year (can differ) | |
| 27 | | Primary legislation | Ley 27/2014 (LIS); Ley 7/2024 (reform) | |
| 28 | | Supporting legislation | RDL 4/2024 (microempresa); Art. 25-26 LIS (reserves/BINs) | |
| 29 | | Tax authority | AEAT (common territory); Haciendas Forales (Basque/Navarra) | |
| 30 | | Filing form | Modelo 200 (annual) | |
| 31 | | Quarterly payments | Modelo 202 (pagos fraccionados) | |
| 32 | | Filing deadline | 25 days after 6 months from fiscal year-end (July 25 for calendar year) | |
| 33 | | Modelo 202 deadlines | 1-20 April, 1-20 October, 1-20 December | |
| 34 | |
| 35 | --- |
| 36 | |
| 37 | ## Section 2 -- Tax Rates (Tipos de Gravamen) 2025 |
| 38 | |
| 39 | ### Common Territory (Territorio Común) -- Ley 7/2024 |
| 40 | |
| 41 | | Entity Type | INCN (Facturación) | Rate | Notes | |
| 42 | |---|---|---|---| |
| 43 | | Microempresa | < EUR 1,000,000 | 17% (first EUR 50,000) + 20% (rest) | Ley 7/2024 Disp. Final 8ª | |
| 44 | | ERD (Empresa Reducida Dimensión) | EUR 1M - 10M | 24% | Transitional: drops 1pp/year to 20% by 2029 | |
| 45 | | General | ≥ EUR 10,000,000 | 25% | Standard rate | |
| 46 | | Nueva creación | Any (first 2 years with BI > 0) | 15% | First 2 fiscal years with positive base imponible | |
| 47 | |
| 48 | ### ERD Transitional Calendar (Ley 7/2024) |
| 49 | |
| 50 | | Fiscal Year | ERD Rate | |
| 51 | |---|---| |
| 52 | | 2025 | 24% | |
| 53 | | 2026 | 23% | |
| 54 | | 2027 | 22% | |
| 55 | | 2028 | 21% | |
| 56 | | 2029+ | 20% | |
| 57 | |
| 58 | ### Foral Territories |
| 59 | |
| 60 | | Territory | General Rate | Microempresa | Nueva Creación | |
| 61 | |---|---|---|---| |
| 62 | | Álava (NF 37/2013) | 24% | 20%/24% (EUR 50k tramo) | 19%/24% | |
| 63 | | Bizkaia (NF 11/2013) | 24% | 20%/24% (EUR 50k tramo) | 19%/24% | |
| 64 | | Gipuzkoa (NF 1/2025) | 19% | 15%/17% (EUR 50k tramo) | 15%/19% | |
| 65 | | Navarra (LF 26/2016) | 28% | 23%/28% (EUR 50k tramo) | 15%/28% | |
| 66 | |
| 67 | ### Special Regimes |
| 68 | |
| 69 | | Regime | Rate | Applicable | |
| 70 | |---|---|---| |
| 71 | | ZEC Canarias | 4% (up to employment-based ceiling) | Entities in Zona Especial Canaria | |
| 72 | | Ceuta/Melilla | 25% with 50% bonificación on qualifying income | Income generated in Ceuta/Melilla | |
| 73 | | Cooperativas fiscalmente protegidas | 20% | Ley 20/1990 | |
| 74 | | Cooperativas especialmente protegidas | 20% + 50% bonificación cuota | Art. 34.2 Ley 20/1990 | |
| 75 | |
| 76 | --- |
| 77 | |
| 78 | ## Section 3 -- Liquidation Pipeline (Modelo 200) |
| 79 | |
| 80 | The IS computation follows this pipeline: |
| 81 | |
| 82 | ``` |
| 83 | 1. Resultado contable (accounting profit) |
| 84 | + Ajustes positivos (non-deductible expenses, amortization differences) |
| 85 | - Ajustes negativos (exempt income, timing differences) |
| 86 | - Reserva de capitalización (Art. 25 LIS) |
| 87 | = Base imponible previa |
| 88 | - Reserva de nivelación (Art. 105 LIS, ERD only) |
| 89 | - Compensación BINs (Art. 26 LIS) |
| 90 | - RIC Canarias (if applicable) |
| 91 | = Base imponible (floor: EUR 0) |
| 92 | × Tipo de gravamen (rate table above) |
| 93 | = Cuota íntegra |
| 94 | - Deducciones (I+D, IT, donativos, empleo, cine...) |
| 95 | - Bonificaciones (Ceuta/Melilla, cooperativas) |
| 96 | = Cuota líquida (with tributación mínima floor if applicable) |
| 97 | - Retenciones e ingresos a cuenta |
| 98 | - Pagos fraccionados (Modelo 202) |
| 99 | = Resultado liquidación (a ingresar / a devolver) |
| 100 | ``` |
| 101 | |
| 102 | --- |
| 103 | |
| 104 | ## Section 4 -- Key Computations |
| 105 | |
| 106 | ### 4.1 Reserva de Capitalización (Art. 25 LIS) |
| 107 | |
| 108 | Reduces base imponible for companies that increase their fondos propios (equity). |
| 109 | |
| 110 | | Fiscal Year | Reduction % | Limit (% of base previa) | |
| 111 | |---|---|---| |
| 112 | | Pre-2025 | 10% of equity increase | 10% | |
| 113 | | 2025 (Ley 7/2024) | 20% base (up to 30% with workforce growth) | 20% | |
| 114 | |
| 115 | **2025 scale by workforce growth:** |
| 116 | - 0% workforce increase: 20% reduction |
| 117 | - 2%+ workforce increase: 23% reduction |
| 118 | - 5%+ workforce increase: 26.5% reduction |
| 119 | - 8%+ workforce increase: 30% reduction |
| 120 | |
| 121 | ### 4.2 Compensación de Bases Imponibles Negativas (BINs) -- Art. 26 LIS |
| 122 | |
| 123 | Past losses (BINs) reduce current positive base imponible: |
| 124 | |
| 125 | | INCN (Annual Revenue) | BIN Compensation Limit | |
| 126 | |---|---| |
| 127 | | < EUR 20M | 100% (with EUR 1M free floor) | |
| 128 | | EUR 20M - 60M | 70% of base imponible previa | |
| 129 | | ≥ EUR 60M | 50% of base imponible previa | |
| 130 | |
| 131 | BINs never expire (no time limit since 2015 reform). |
| 132 | |
| 133 | ### 4.3 Reserva de Nivelación (Art. 105 LIS) -- ERD Only |
| 134 | |
| 135 | Only for companies with INCN < EUR 10M: |
| 136 | - Reduces base imponible by up to 10% (max EUR 1,000,000) |
| 137 | - Must be added back within 5 years if not offset by future losses |
| 138 | - Effectively allows "advance" loss compensation |
| 139 | |
| 140 | ### 4.4 Deducciones en Cuota |
| 141 | |
| 142 | | Deduction | Rate | Limit (% of cuota) | Reference | |
| 143 | |---|---|---|---| |
| 144 | | I+D (Investigación y Desarrollo) | 25% of expenditure | 25% of cuota íntegra | Art. 35.1 LIS | |
| 145 | | I+D (exceso sobre media 2 años) | 42% of excess | Included in 25% limit | Art. 35.1.b LIS | |
| 146 | | I+D personal investigador | +17% of researcher costs | Included | Art. 35.1.b LIS | |
| 147 | | I+D inmovilizado afecto | +8% of dedicated assets | Included | Art. 35.1.b LIS | |
| 148 | | IT (Innovación Tecnológica) | 12% of expenditure | 25% of cuota íntegra | Art. 35.2 LIS | |
| 149 | | Donativos mecenazgo | 40% (sociedades) | 10% of base imponible | Art. 20 Ley 49/2002 | |
| 150 | | Empleo discapacitados 33-65% | EUR 9,000/employee | No limit | Art. 38 LIS | |
| 151 | | Empleo discapacitados ≥65% | EUR 12,000/employee | No limit | Art. 38 LIS | |
| 152 | | Producción cinematográfica española | 30%/25% (first EUR 1.5M/rest) | EUR 20M | Art. 36.1 LIS | |
| 153 | | Producción cinematográfica extranjera | 30% | EUR 20M (EUR 40M CSI) | Art. 36.2 LIS | |
| 154 | |
| 155 | ### 4.5 Bonificación Ceuta y Melilla (Art. 33.6 LIS) |
| 156 | |
| 157 | - 50% bonificación on the cuota íntegra proportional to income generated in Ceuta/Melilla |
| 158 | - Proportion = rentas Ceuta-Melilla / resultado contable total |
| 159 | - Combined with 25% rate = effective ~12.5% on Ceuta/Melilla income |
| 160 | |
| 161 | ### 4.6 Tributación Mínima (Art. 30 bis LIS) |
| 162 | |
| 163 | Applies to entities with INCN ≥ EUR 20M or in consolidated group: |
| 164 | |
| 165 | | Situation | Minimum Rate (on base imponible) | |
| 166 | |---|---| |
| 167 | | General | 15% | |
| 168 | | Nueva creación (first 2 years BI+) | 10% | |
| 169 | | Banking/hydrocarbon entities | 18% | |
| 170 | |
| 171 | If cuota líquida (after deductions) < minimum, it is raised to the minimum. |
| 172 | |
| 173 | --- |
| 174 | |
| 175 | ## Section 5 -- Modelo 202: Pagos Fraccionados |
| 176 | |
| 177 | ### Two Modalities |
| 178 | |
| 179 | | Modality | Calculation | When Used | |
| 180 | |---|---|---| |
| 181 | | Art. 40.2 | 18% × (cuota íntegra - deducciones - bonificaciones - retenciones) del último ejercicio | Default for most companies | |
| 182 | | Art. 40.3 | 17% × base imponible del período (24% if INCN > EUR 10M) | Mandatory if INCN > EUR 6M; optional otherwise | |
| 183 | |
| 184 | ### Calendar |
| 185 | |
| 186 | | Period | Deadline | |
| 187 | |---|---| |
| 188 | | 1P (Jan-Mar) | 1-20 April | |
| 189 | | 2P (Jan-Sep) | 1-20 October | |
| 190 | | 3P (Jan-Nov) | 1-20 December | |
| 191 | |
| 192 | ### Pago Fraccionado Mínimo (DA 14ª LIS) |
| 193 | |
| 194 | For entities with INCN ≥ EUR 10M in modality Art. 40.3: |
| 195 | - Minimum payment: 23% of (resultado contable positivo + ajustes positivos) for the period |
| 196 | - Banking/hydrocarbon: 25% |
| 197 | - If calculated payment < minimum, minimum applies |
| 198 | |
| 199 | --- |
| 200 | |
| 201 | ## Section 6 -- Non-Deductible Expenses (Gastos No Deducibles) |
| 202 | |
| 203 | | Expense | Art. LIS | Treatment | |
| 204 | |---|---|---| |
| 205 | | Resultado contable del propio IS | Art. 15.b | Ajuste positivo | |
| 206 | | Multas y sanciones | Art. 15.c | Never deductible | |
| 207 | | Donativos y liberalidades | Art. 15.e | Generally not deductible (exceptions for promotion) | |
| 208 | | Retribución fondos propios | Art. 15.a | Dividends are not expense | |
| 209 | | Pérdidas por deterioro de participaciones | Art. 15.k | Not deductible (since 2013) | |
| 210 | | Gastos financieros > 30% EBITDA or EUR 1M | Art. 16 | Excess is non-deductible (carry forward) | |
| 211 | | Atenciones a clientes > EUR 1/1000 INCN | Art. 15.e | Excess is non-deductible, max EUR 1% of INCN | |
| 212 | |
| 213 | --- |
| 214 | |
| 215 | ## Section 7 -- ZEC Canarias (Zona Especial Canaria) |
| 216 | |
| 217 | Special regime under Art. 43 Ley 19/1994: |
| 218 | |
| 219 | | Feature | Value | |
| 220 | |---|---| |
| 221 | | Rate | 4% on base imponible up to ceiling | |
| 222 | | Ceiling by employees | 5 employees: EUR 1.8M; 6-10: EUR 2.7M; each +5: +EUR 1.8M | |
| 223 | | Minimum employees | 5 (3 in remote areas) | |
| 224 | | Excess above ceiling | 25% (general rate) | |
| 225 | | Eligible activities | Industrial, commercial, services (with exclusions) | |
| 226 | | Combining with RIC | Yes -- RIC further reduces base imponible | |
| 227 | |
| 228 | --- |
| 229 | |
| 230 | ## Section 8 -- Worked Example: Standard SL |
| 231 | |
| 232 | **Input:** SL Consultora Digital, Madrid. Calendar year 2025. INCN EUR 500,000. Resultado contable EUR 80,000. Gastos no deducibles EUR 3,000. Incremento fondos propios EUR 20,000. BINs pendientes EUR 15,000. No I+D. 1 employee with 33% disability. |
| 233 | |
| 234 | **Computation:** |
| 235 | |
| 236 | ``` |
| 237 | 1. Resultado contable: EUR 80,000 |
| 238 | 2. + Ajustes positivos (gastos no deducibles): EUR 3,000 |
| 239 | 3. - Ajustes negativos: EUR 0 |
| 240 | 4. - Reserva capitalización (20% × 20,000): EUR 4,000 |
| 241 | = Base imponible previa: EUR 79,000 |
| 242 | 5. - Compensación BINs (100%, free floor 1M): EUR 15,000 |
| 243 | = Base imponible: EUR 64,000 |
| 244 | 6. Tipo gravamen: Microempresa (INCN < 1M) |
| 245 | - First EUR 50,000 × 17% = EUR 8,500 |
| 246 | - Remaining EUR 14,000 × 20% = EUR 2,800 |
| 247 | = Cuota íntegra: EUR 11,300 |
| 248 | 7. - Deducción empleo discapacidad (1 × 9,000): EUR 9,000 |
| 249 | = Cuota líquida: EUR 2,300 |
| 250 | 8. - Retenciones: EUR 0 |
| 251 | - Pagos fraccionados: EUR 0 |
| 252 | = Resultado liquidación: EUR 2,300 (a ingresar) |
| 253 | |
| 254 | Tipo efectivo: 2,300 / 80,000 = 2.88% |
| 255 | ``` |
| 256 | |
| 257 | --- |
| 258 | |
| 259 | ## Section 9 -- Filing Obligations |
| 260 | |
| 261 | | Modelo | Who Must File | Deadline | |
| 262 | |---|---|---| |
| 263 | | 200 | All entities subject to IS | 25 July (calendar year) | |
| 264 | | 202 | Entities with cuota líquida > 0 in prior year OR INCN > EUR 6M | April/October/December | |
| 265 | | 220 | Consolidated groups | 25 July | |
| 266 | | 232 | Related-party transactions > EUR 250K | November | |
| 267 | |
| 268 | ### Exempt from filing Modelo 200: |
| 269 | - Entities fully exempt (Art. 9.1 LIS): State, CCAA, local entities |
| 270 | - Partially exempt entities with income exclusively from exempt sources, no withholdings, and no non-exempt income |
| 271 | |
| 272 | --- |
| 273 | |
| 274 | ## Section 10 -- Conservative Defaults |
| 275 | |
| 276 | | Ambiguity | Default | |
| 277 | |---|---| |
| 278 | | Unknown territory | Common territory (Madrid) | |
| 279 | | Unknown INCN | General rate (25%) | |
| 280 | | Unknown entity type | SL (standard) | |
| 281 | | Unknown fiscal year | 2025 | |
| 282 | | Unknown BINs | EUR 0 (no compensation) | |
| 283 | | Amortización fiscal unknown | Same as contable (no adjustment) | |
| 284 | | Unknown if nueva creación | NOT nueva creación (higher rate) | |
| 285 | | ERD vs general unknown | General (higher rate) | |
| 286 | |
| 287 | --- |
| 288 | |
| 289 | ## PROHIBITIONS |
| 290 | |
| 291 | - NEVER apply microempresa rates to entities with INCN ≥ EUR 1,000,000 |
| 292 | - NEVER apply nueva creación rate beyond the first 2 fiscal years with positive base imponible |
| 293 | - NEVER compensate BINs beyond the percentage limit for the entity's INCN bracket |
| 294 | - NEVER exceed the 25% cuota íntegra limit for I+D/IT/donations combined |
| 295 | - NEVER forget tributación mínima for entities with INCN ≥ EUR 20M or consolidated groups |
| 296 | - NEVER apply ZEC 4% rate without verifying the employment ceiling |
| 297 | - NEVER deduct multas, sanciones, or retribución de fondos propios |
| 298 | - NEVER apply the Ley 7/2024 microempresa rates (17%/20%) to fiscal years before 2025 |
| 299 | - NEVER apply common territory IS rates to entities fiscally domiciled in foral territories |
| 300 | - NEVER confuse IRPF (personal) with IS (corporate) -- completely different regimes |
| 301 | |
| 302 | --- |
| 303 | |
| 304 | ## Disclaimer |
| 305 | |
| 306 | This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as an asesor fiscal or equivalent licensed practitioner in your jurisdiction) before filing or acting upon. |
| 307 | |
| 308 | The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes. |
| 309 |
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Use this skill whenever asked about Spanish corporate income tax (Impuesto sobre Sociedades, IS), Modelo 200, Modelo 202 (pagos fraccionados), corporate tax rates in Spain, SL tax obligations, company formation tax, deducciones empresariales, bases imponibles negativas (BINs), reserva de capitalizacion, reserva de nivelacion, or foral corporate tax. Trigger on phrases like "Impuesto de Sociedades", "Modelo 200", "Modelo 202", "IS Spain", "corporate tax Spain", "tipo gravamen sociedades", "SL taxes", "nueva creacion", "empresa reducida dimension", "microempresa fiscal", "BINs", "compensacion perdidas sociedad", "pago fraccionado empresa", "ZEC Canarias", "bonificacion Ceuta Melilla sociedades", "I+D deduccion sociedades", "donativos sociedad", "resultado contable", or any question about computing or filing corporate income tax in Spain. ALWAYS read this skill before touching any Spanish corporate tax work.
ESty-2025
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