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.
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Quick Reference
| Field | Value | |---|---| | Country | Spain (Estado Español) | | Tax | Impuesto sobre Sociedades (IS) | | Currency | EUR only | | Fiscal year | Generally calendar year (can differ) | | Primary legislation | Ley 27/2014 (LIS); Ley 7/2024 (reform) | | Supporting legislation | RDL 4/2024 (microempresa); Art. 25-26 LIS (reserves/BINs) | | Tax authority | AEAT (common territory); Haciendas Forales (Basque/Navarra) | | Filing form | Modelo 200 (annual) | | Quarterly payments | Modelo 202 (pagos fraccionados) | | Filing deadline | 25 days after 6 months from fiscal year-end (July 25 for calendar year) | | Modelo 202 deadlines | 1-20 April, 1-20 October, 1-20 December |
Common Territory Rates
| Entity Type | INCN (Facturación) | Rate | Notes | |---|---|---|---| | Microempresa | < EUR 1,000,000 | 2025: 21% (first EUR 50,000) + 22% (rest); 2026: 19% + 21%; 2027 onwards: 17% + 20% | Ley 7/2024 Disp. Final 8ª / LIS DT 44ª | | ERD (Empresa Reducida Dimensión) | EUR 1M - 10M | 24% | Transitional: drops 1pp/year to 20% by 2029 | | General | ≥ EUR 10,000,000 | 25% | Standard rate | | Nueva creación | Any (first 2 years with BI > 0) | 15% | First 2 fiscal years with positive base imponible |Ley 7/2024
ERD Transitional Calendar
| Fiscal Year | ERD Rate | |---|---| | 2025 | 24% | | 2026 | 23% | | 2027 | 22% | | 2028 | 21% | | 2029+ | 20% |Ley 7/2024
Foral Territories Rates
| Territory | General Rate | Microempresa | Nueva Creación | |---|---|---|---| | Álava (NF 37/2013) | 24% | 20%/24% (EUR 50k tramo) | 19%/24% | | Bizkaia (NF 11/2013) | 24% | 20%/24% (EUR 50k tramo) | 19%/24% | | Gipuzkoa (NF 1/2025) | 19% | 15%/17% (EUR 50k tramo) | 15%/19% | | Navarra (LF 26/2016) | 28% | 23%/28% (EUR 50k tramo) | 15%/28% |
Special Regimes Rates
| Regime | Rate | Applicable | |---|---|---| | ZEC Canarias | 4% (up to employment-based ceiling) | Entities in Zona Especial Canaria | | Ceuta/Melilla | 25% with 50% bonificación on qualifying income | Income generated in Ceuta/Melilla | | Cooperativas fiscalmente protegidas | 20% | Ley 20/1990 | | Cooperativas especialmente protegidas | 20% + 50% bonificación cuota | Art. 34.2 Ley 20/1990 |
Based on work by Nambu89 (Impuestify) and Pau March (larenta), licensed under MIT. Adapted for the OpenAccountants format.
Quick Reference
| Field | Value |
|---|---|
| Country | Spain (Estado Español) |
| Tax | Impuesto sobre Sociedades (IS) |
| Currency | EUR only |
| Fiscal year | Generally calendar year (can differ) |
| Primary legislation | Ley 27/2014 (LIS); Ley 7/2024 (reform) |
| Supporting legislation | RDL 4/2024 (microempresa); Art. 25-26 LIS (reserves/BINs) |
| Tax authority | AEAT (common territory); Haciendas Forales (Basque/Navarra) |
| Filing form | Modelo 200 (annual) |
| Quarterly payments | Modelo 202 (pagos fraccionados) |
| Filing deadline | 25 days after 6 months from fiscal year-end (July 25 for calendar year) |
| Modelo 202 deadlines | 1-20 April, 1-20 October, 1-20 December |
Common Territory Rates (Ley 7/2024)
| Entity Type | INCN (Facturación) | Rate | Notes |
|---|---|---|---|
| Microempresa | < EUR 1,000,000 | 2025: 21% (first EUR 50,000) + 22% (rest); 2026: 19% + 21%; 2027 onwards: 17% + 20% | Ley 7/2024 Disp. Final 8ª / LIS DT 44ª |
| ERD (Empresa Reducida Dimensión) | EUR 1M - 10M | 24% | Transitional: drops 1pp/year to 20% by 2029 |
| General | ≥ EUR 10,000,000 | 25% | Standard rate |
| Nueva creación | Any (first 2 years with BI > 0) | 15% | First 2 fiscal years with positive base imponible |
ERD Transitional Calendar (Ley 7/2024)
| Fiscal Year | ERD Rate |
|---|---|
| 2025 | 24% |
| 2026 | 23% |
| 2027 | 22% |
| 2028 | 21% |
| 2029+ | 20% |
Foral Territories Rates
| Territory | General Rate | Microempresa | Nueva Creación |
|---|---|---|---|
| Álava (NF 37/2013) | 24% | 20%/24% (EUR 50k tramo) | 19%/24% |
| Bizkaia (NF 11/2013) | 24% | 20%/24% (EUR 50k tramo) | 19%/24% |
| Gipuzkoa (NF 1/2025) | 19% | 15%/17% (EUR 50k tramo) | 15%/19% |
| Navarra (LF 26/2016) | 28% | 23%/28% (EUR 50k tramo) | 15%/28% |
Special Regimes Rates
| Regime | Rate | Applicable |
|---|---|---|
| ZEC Canarias | 4% (up to employment-based ceiling) | Entities in Zona Especial Canaria |
| Ceuta/Melilla | 25% with 50% bonificación on qualifying income | Income generated in Ceuta/Melilla |
| Cooperativas fiscalmente protegidas | 20% | Ley 20/1990 |
| Cooperativas especialmente protegidas | 20% + 50% bonificación cuota | Art. 34.2 Ley 20/1990 |
The IS computation follows this pipeline:
1. Resultado contable (accounting profit)
+ Ajustes positivos (non-deductible expenses, amortization differences)
- Ajustes negativos (exempt income, timing differences)
- Reserva de capitalización (Art. 25 LIS)
= Base imponible previa
- Reserva de nivelación (Art. 105 LIS, ERD only)
- Compensación BINs (Art. 26 LIS)
- RIC Canarias (if applicable)
= Base imponible (floor: EUR 0)
× Tipo de gravamen (rate table above)
= Cuota íntegra
- Deducciones (I+D, IT, donativos, empleo, cine...)
- Bonificaciones (Ceuta/Melilla, cooperativas)
= Cuota líquida (with tributación mínima floor if applicable)
- Retenciones e ingresos a cuenta
- Pagos fraccionados (Modelo 202)
= Resultado liquidación (a ingresar / a devolver)
Reserva de Capitalización table (Art. 25 LIS)
| Fiscal Year | Reduction % | Limit (% of base previa) |
|---|---|---|
| Pre-2025 | 10% of equity increase | 10% |
| 2025 (Ley 7/2024) | 20% base (up to 30% with workforce growth) | 20% |
BIN Compensation Limit table (Art. 26 LIS)
| INCN (Annual Revenue) | BIN Compensation Limit |
|---|---|
| < EUR 20M | 100% (with EUR 1M free floor) |
| EUR 20M - 60M | 70% of base imponible previa |
| ≥ EUR 60M | 50% of base imponible previa |
Deducciones en Cuota table
| Deduction | Rate | Limit (% of cuota) | Reference |
|---|---|---|---|
| I+D (Investigación y Desarrollo) | 25% of expenditure | 25% of cuota íntegra | Art. 35.1 LIS |
| I+D (exceso sobre media 2 años) | 42% of excess | Included in 25% limit | Art. 35.1.b LIS |
| I+D personal investigador | +17% of researcher costs | Included | Art. 35.1.b LIS |
| I+D inmovilizado afecto | +8% of dedicated assets | Included | Art. 35.1.b LIS |
| IT (Innovación Tecnológica) | 12% of expenditure | 25% of cuota íntegra | Art. 35.2 LIS |
| Donativos mecenazgo | 40% (sociedades) | 10% of base imponible | Art. 20 Ley 49/2002 |
| Empleo discapacitados 33-65% | EUR 9,000/employee | No limit | Art. 38 LIS |
| Empleo discapacitados ≥65% | EUR 12,000/employee | No limit | Art. 38 LIS |
| Producción cinematográfica española | 30%/25% (first EUR 1.5M/rest) | EUR 20M | Art. 36.1 LIS |
| Producción cinematográfica extranjera | 30% | EUR 20M (EUR 40M CSI) | Art. 36.2 LIS |
Tributación Mínima table (Art. 30 bis LIS)
| Situation | Minimum Rate (on base imponible) |
|---|---|
| General | 15% |
| Nueva creación (first 2 years BI+) | 10% |
| Banking/hydrocarbon entities | 18% |
Two Modalities table
| Modality | Calculation | When Used |
|---|---|---|
| Art. 40.2 | 18% × (cuota íntegra - deducciones - bonificaciones - retenciones) del último ejercicio | Default for most companies |
| Art. 40.3 | 17% × base imponible del período (24% if INCN > EUR 10M) | Mandatory if INCN > EUR 6M; optional otherwise |
Calendar table
| Period | Deadline |
|---|---|
| 1P (Jan-Mar) | 1-20 April |
| 2P (Jan-Sep) | 1-20 October |
| 3P (Jan-Nov) | 1-20 December |
Non-Deductible Expenses table
| Expense | Art. LIS | Treatment |
|---|---|---|
| Resultado contable del propio IS | Art. 15.b | Ajuste positivo |
| Multas y sanciones | Art. 15.c | Never deductible |
| Donativos y liberalidades | Art. 15.e | Generally not deductible (exceptions for promotion) |
| Retribución fondos propios | Art. 15.a | Dividends are not expense |
| Pérdidas por deterioro de participaciones | Art. 15.k | Not deductible (since 2013) |
| Gastos financieros > 30% EBITDA or EUR 1M | Art. 16 | Excess is non-deductible (carry forward) |
| Atenciones a clientes > EUR 1/1000 INCN | Art. 15.e | Excess is non-deductible, max EUR 1% of INCN |
ZEC Canarias table (Art. 43 Ley 19/1994)
| Feature | Value |
|---|---|
| Rate | 4% on base imponible up to ceiling |
| Ceiling by employees | 5 employees: EUR 1.8M; 6-10: EUR 2.7M; each +5: +EUR 1.8M |
| Minimum employees | 5 (3 in remote areas) |
| Excess above ceiling | 25% (general rate) |
| Eligible activities | Industrial, commercial, services (with exclusions) |
| Combining with RIC | Yes -- RIC further reduces base imponible |
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.
Computation:
1. Resultado contable: EUR 80,000
2. + Ajustes positivos (gastos no deducibles): EUR 3,000
3. - Ajustes negativos: EUR 0
4. - Reserva capitalización (20% × 20,000): EUR 4,000
= Base imponible previa: EUR 79,000
5. - Compensación BINs (100%, free floor 1M): EUR 15,000
= Base imponible: EUR 64,000
6. Tipo gravamen: Microempresa (INCN < 1M)
- First EUR 50,000 × 17% = EUR 8,500
- Remaining EUR 14,000 × 20% = EUR 2,800
= Cuota íntegra: EUR 11,300
7. - Deducción empleo discapacidad (1 × 9,000): EUR 9,000
= Cuota líquida: EUR 2,300
8. - Retenciones: EUR 0
- Pagos fraccionados: EUR 0
= Resultado liquidación: EUR 2,300 (a ingresar)
Tipo efectivo: 2,300 / 80,000 = 2.88%
Filing Obligations table
| Modelo | Who Must File | Deadline |
|---|---|---|
| 200 | All entities subject to IS | 25 July (calendar year) |
| 202 | Entities with cuota líquida > 0 in prior year OR INCN > EUR 6M | April/October/December |
| 220 | Consolidated groups | 25 July |
| 232 | Related-party transactions > EUR 250K | November |
Conservative Defaults table
| Ambiguity | Default |
|---|---|
| Unknown territory | Common territory (Madrid) |
| Unknown INCN | General rate (25%) |
| Unknown entity type | SL (standard) |
| Unknown fiscal year | 2025 |
| Unknown BINs | EUR 0 (no compensation) |
| Amortización fiscal unknown | Same as contable (no adjustment) |
| Unknown if nueva creación | NOT nueva creación (higher rate) |
| ERD vs general unknown | General (higher rate) |
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.
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Reserva de Capitalización table
| Fiscal Year | Reduction % | Limit (% of base previa) | |---|---|---| | Pre-2025 | 10% of equity increase | 10% | | 2025 (Ley 7/2024) | 20% base (up to 30% with workforce growth) | 20% |Art. 25 LIS
2025 scale by workforce growth
0% workforce increase: 20% reduction; 2%+ workforce increase: 23% reduction; 5%+ workforce increase: 26.5% reduction; 8%+ workforce increase: 30% reductionArt. 25 LIS
BIN Compensation Limit table
| INCN (Annual Revenue) | BIN Compensation Limit | |---|---| | < EUR 20M | 100% (with EUR 1M free floor) | | EUR 20M - 60M | 70% of base imponible previa | | ≥ EUR 60M | 50% of base imponible previa |Art. 26 LIS
BINs expiry
BINs never expire (no time limit since 2015 reform).Art. 26 LIS
Reserva de Nivelación
Only for companies with INCN < EUR 10M: Reduces base imponible by up to 10% (max EUR 1,000,000); must be added back within 5 years if not offset by future losses; effectively allows 'advance' loss compensation.Art. 105 LIS
Deducciones en Cuota table
| Deduction | Rate | Limit (% of cuota) | Reference | |---|---|---|---| | I+D (Investigación y Desarrollo) | 25% of expenditure | 25% of cuota íntegra | Art. 35.1 LIS | | I+D (exceso sobre media 2 años) | 42% of excess | Included in 25% limit | Art. 35.1.b LIS | | I+D personal investigador | +17% of researcher costs | Included | Art. 35.1.b LIS | | I+D inmovilizado afecto | +8% of dedicated assets | Included | Art. 35.1.b LIS | | IT (Innovación Tecnológica) | 12% of expenditure | 25% of cuota íntegra | Art. 35.2 LIS | | Donativos mecenazgo | 40% (sociedades) | 10% of base imponible | Art. 20 Ley 49/2002 | | Empleo discapacitados 33-65% | EUR 9,000/employee | No limit | Art. 38 LIS | | Empleo discapacitados ≥65% | EUR 12,000/employee | No limit | Art. 38 LIS | | Producción cinematográfica española | 30%/25% (first EUR 1.5M/rest) | EUR 20M | Art. 36.1 LIS | | Producción cinematográfica extranjera | 30% | EUR 20M (EUR 40M CSI) | Art. 36.2 LIS |
Bonificación Ceuta y Melilla
50% bonificación on the cuota íntegra proportional to income generated in Ceuta/Melilla. Proportion = rentas Ceuta-Melilla / resultado contable total. Combined with 25% rate = effective ~12.5% on Ceuta/Melilla income.Art. 33.6 LIS
Tributación Mínima table
| Situation | Minimum Rate (on base imponible) | |---|---| | General | 15% | | Nueva creación (first 2 years BI+) | 10% | | Banking/hydrocarbon entities | 18% |Art. 30 bis LIS
Applicability and floor mechanism
Applies to entities with INCN ≥ EUR 20M or in consolidated group. If cuota líquida (after deductions) < minimum, it is raised to the minimum.Art. 30 bis LIS
Two Modalities table
| Modality | Calculation | When Used | |---|---|---| | Art. 40.2 | 18% × (cuota íntegra - deducciones - bonificaciones - retenciones) del último ejercicio | Default for most companies | | Art. 40.3 | 17% × base imponible del período (24% if INCN > EUR 10M) | Mandatory if INCN > EUR 6M; optional otherwise |
Calendar table
| Period | Deadline | |---|---| | 1P (Jan-Mar) | 1-20 April | | 2P (Jan-Sep) | 1-20 October | | 3P (Jan-Nov) | 1-20 December |
Pago Fraccionado Mínimo
For entities with INCN ≥ EUR 10M in modality Art. 40.3: Minimum payment: 23% of (resultado contable positivo + ajustes positivos) for the period. Banking/hydrocarbon: 25%. If calculated payment < minimum, minimum applies.DA 14ª LIS
Non-Deductible Expenses table
| Expense | Art. LIS | Treatment | |---|---|---| | Resultado contable del propio IS | Art. 15.b | Ajuste positivo | | Multas y sanciones | Art. 15.c | Never deductible | | Donativos y liberalidades | Art. 15.e | Generally not deductible (exceptions for promotion) | | Retribución fondos propios | Art. 15.a | Dividends are not expense | | Pérdidas por deterioro de participaciones | Art. 15.k | Not deductible (since 2013) | | Gastos financieros > 30% EBITDA or EUR 1M | Art. 16 | Excess is non-deductible (carry forward) | | Atenciones a clientes > EUR 1/1000 INCN | Art. 15.e | Excess is non-deductible, max EUR 1% of INCN |
ZEC Canarias table
| Feature | Value | |---|---| | Rate | 4% on base imponible up to ceiling | | Ceiling by employees | 5 employees: EUR 1.8M; 6-10: EUR 2.7M; each +5: +EUR 1.8M | | Minimum employees | 5 (3 in remote areas) | | Excess above ceiling | 25% (general rate) | | Eligible activities | Industrial, commercial, services (with exclusions) | | Combining with RIC | Yes -- RIC further reduces base imponible |Art. 43 Ley 19/1994
Filing Obligations table
| Modelo | Who Must File | Deadline | |---|---|---| | 200 | All entities subject to IS | 25 July (calendar year) | | 202 | Entities with cuota líquida > 0 in prior year OR INCN > EUR 6M | April/October/December | | 220 | Consolidated groups | 25 July | | 232 | Related-party transactions > EUR 250K | November |
Conservative Defaults table
| Ambiguity | Default | |---|---| | Unknown territory | Common territory (Madrid) | | Unknown INCN | General rate (25%) | | Unknown entity type | SL (standard) | | Unknown fiscal year | 2025 | | Unknown BINs | EUR 0 (no compensation) | | Amortización fiscal unknown | Same as contable (no adjustment) | | Unknown if nueva creación | NOT nueva creación (higher rate) | | ERD vs general unknown | General (higher rate) |
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