Spanish corporate income tax — gross tax for 2026

Sources and assumptions

• BOE — Ley 27/2014 del Impuesto sobre Sociedades — tax year 2026, verified on September 26, 2026

  Excerpt from the source : « 1. El tipo general de gravamen para los contribuyentes de este Impuesto será el 25 por ciento »

• BOE — Ley 27/2014 — tax year 2026, verified on September 26, 2026

  Excerpt from the source : « i) Por la parte de base imponible comprendida entre 0 y 50.000 euros, al tipo del 19 por ciento. »

• BOE — Ley 27/2014 — tax year 2026, verified on September 26, 2026

  Excerpt from the source : « i) Por la parte de base imponible comprendida entre 0 y 50.000 euros, al tipo del 19 por ciento. »

• BOE — Ley 27/2014 — tax year 2026, verified on September 26, 2026

  Excerpt from the source : « ii) Por la parte de base imponible restante, al tipo del 21 por ciento. »

• BOE — Ley 27/2014 — tax year 2026, verified on September 26, 2026

  Excerpt from the source : « b) Las entidades que cumplan las previsiones previstas en el artículo 101 de esta ley tributarán al 23 %, salvo que deban tributar a un tipo diferente del general. »

• BOE — Ley 27/2014 — tax year 2026, verified on September 26, 2026

  Excerpt from the source : « Finalmente, las entidades de nueva creación que realicen actividades económicas tributarán, en el primer período impositivo en que la base imponible resulte positiva y en el siguiente, al tipo del 15 por ciento »

Calculation assumptions

• A twelve-month tax period starting in 2026. With a shorter period, the EUR 50,000 first band shrinks in proportion to the days, which is not calculated here.
• You choose the category and it is not checked. The law sets it from turnover in the immediately preceding tax period: below EUR 1 million, the reduced scale (article 29.1 and the 44th transitional provision); below EUR 10 million, small company (article 101.1). Article 101(4) extends that category: a company, or the set of companies in paragraph 3, whose turnover reaches EUR 10 million keeps it "en los 3 períodos impositivos inmediatos y siguientes", the 3 tax periods immediately following the one in which it reached that figure, provided it met the small-company conditions in that period and in the 2 before it; in that case, choose small company even though your turnover is above EUR 10 million. Both conditions are met below EUR 1 million: in that case choose the reduced scale, which article 29.1 assigns to those companies (they "aplicarán los tipos que se indican en la siguiente escala", i.e. apply the scale); outside that extension, the small-company rate is for turnover of at least EUR 1 million and below EUR 10 million. Turnover is measured under article 101(2) and (3): if the company belongs to a group within the meaning of article 42 of the Commercial Code, the whole group counts. Asset-holding companies cannot use the reduced rates.
• The newly-formed company rate only applies "en el primer período impositivo en que la base imponible resulte positiva y en el siguiente": the first tax period with a positive taxable base and the next one (article 29.1); after that, the rate follows turnover. The law does not treat a business activity as started when it was previously carried on by related persons or entities (article 18) and transferred to the new company, or when, in the year before incorporation, it was carried on by an individual holding more than 50 per cent of the new company. A company that belongs to a group within the meaning of article 42 of the Commercial Code is not newly formed either, nor is an asset-holding company. None of this is checked: you declare it.
• The result is gross tax: no credits, allowances, withholdings or instalments are deducted. The regimes with their own rate in article 29(2) to (7) are not covered: cooperatives, non-profits, investment funds, pension funds (paragraph 5), credit institutions and hydrocarbon companies, and companies in the Canary Islands Special Zone for the part of the taxable base from their operations in that zone (paragraph 7).
• Common territory only. Article 2(2) of Law 27/2014 preserves "los regímenes tributarios forales de concierto y convenio económico" in force in the Historical Territories of the Basque Country and in the Foral Community of Navarre: a company taxed under the foral rules of Álava, Bizkaia, Gipuzkoa or Navarre applies its own rates, and this calculator does not cover it.