Foral Corporate Tax Extraordinary Profit Surcharge in Spain

Spain Corporate TaxTax year 2026

Compute the 2026–2030 extraordinary-profit surcharge in Bizkaia, Gipuzkoa and Álava corporate tax. Covers which companies are in scope by nominal rate and the art. 13 medium-company exclusion, the Bizkaia/Gipuzkoa profit measure before depreciation and impairment with its regulatory exclusions, the mean of the three prior positive measures, the 1% to 4% growth slices applied to the corresponding gross-quota portion, the ordinary attribution ledger, and Álava's own-law net-result interpretation with the tax-expense feedback. Use for gravamen sobre beneficios extraordinarios, recargo, cuota íntegra incrementada and beneficio contable in the Basque territories. Navarra has no such surcharge in this pack. Load es-foral-corporate-tax first for the base and the quota. Split unchanged from es-foral-corporate-tax on 6 November 2026.

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Irpf Deductions Murcia in Spain

Spain Income TaxTax year 2026

Calculate Murcia regional credits for ordinary Spanish resident IRPF in 2026, for a taxpayer whose community of residence under LIRPF art. 72 is Murcia. Covers separate income tests for housing, families and care; housing conditions and preserved entitlement; water, renewable energy and electric transport; gifts and qualifying equity. Each row gives the credit's amount, cap, income gate, sharing rule and article, with incompatibilities and any carry-forward the law allows. Use for deducciones autonómicas Murcia, regional IRPF credits, alquiler, nacimiento, family, housing and gift relief in Murcia. Load es-irpf-deductions first for the residence test, the deduction ledger, the state and regional order of credits, the attributable-tax worksheet, national credits, deadlines and penalties, and es-income-tax for the bases and scales. Split unchanged from es-irpf-deductions on 6 November 2026.

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