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How the same profit is taxed: personal income tax or corporate tax
The module’s worked examples, then cases to attempt before revealing their solution · 4 sections · 413 words · 5 min
Worked example
The state half on 30,000 €
For a general taxable base of 30,000 €, the state scale gives 2,112.75 € for the first 20,200 €, plus 15 % of the remaining 9,800 €, that is 1,470 €. The state half is 3,582.75 € before the reduction for the personal minimum. The regional half, set by the autonomous community, comes on top.
Worked example
Corporate tax on 60,000 € in 2026
An established SL with turnover below one million euros and a taxable base of 60,000 € pays 19 % on the first 50,000 €, that is 9,500 €, and 21 % on the remaining 10,000 €, that is 2,100 €. Its corporate tax is 11,600 €. If it were a new company in its first profitable year, it would pay 15 % on the whole base, 9,000 €.
Worked example
A modest profit of 25,000 €
An established SL with a taxable base of 25,000 € pays 19 % on it, that is 4,750 €. As a sole trader, the state half of the IRPF on 25,000 € is 2,112.75 € plus 15 % of 4,800 €, that is 2,832.75 €, before the personal minimum: 1,917.25 € less than the SL's corporate tax.
Practical case
Lola's two scenarios
Lola, already self-employed for three years, considers moving her consultancy into an SL she would own entirely in 2026. She expects a taxable base of 80,000 €, turnover well below one million euros. How much corporate tax would the SL pay in 2026? Could it use the rate for new companies? What is the state half of her IRPF on the same 80,000 € as a sole trader, before the personal minimum?
Hint: Split the 80,000 € at the 50,000 € threshold. For the new company rate, look at who carried on the activity in the previous year. For the IRPF, start from the 60,000 € row of the state scale.
Show the solution
Corporate tax: 50,000 € × 19 % = 9,500 €, plus 30,000 € × 21 % = 6,300 €, total 15,800 €. The 15 % rate is excluded: the activity was carried on the year before by a natural person holding more than 50 % of the new company. State half of the IRPF: 8,950.75 € for the first 60,000 €, plus 20,000 € × 22.50 % = 4,500 €, that is 13,450.75 €, before the personal minimum and with the regional half still to add.
Answer: 15,800 € of corporate tax, no 15 % rate, 13,450.75 € state half of IRPF
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