Calculez l'impôt sur les sociétés espagnol (IS) avec le taux réduit PME et nouvelle création.
Données vérifiées · June 2026
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This calculator computes Spain's corporate income tax, known as the Impuesto sobre Sociedades (IS), for companies operating in Spanish territory. It applies three statutory rates: the standard 25% rate for most companies; a reduced 23% rate for micro-companies whose prior-year net turnover falls below EUR 1 million; and a 15% rate for newly formed entities during their first two profitable fiscal years. After entering your taxable base and company profile, the tool returns both the full IS liability and your effective tax rate. It is designed for foreign founders, expat entrepreneurs, and international accountants who need a quick, reliable IS estimate grounded in Ley 27/2014 (the Spanish Corporate Tax Act, Ley del Impuesto sobre Sociedades) as amended by Ley 22/2021.
Enter the taxable base (base imponible) — your company's net profit after allowable deductions, in EUR.
Indicate whether your company qualifies as a micro-company under Spanish law — prior-year net turnover below EUR 1 million, which triggers the 23% reduced rate under Art. 29.1 LIS. Companies with turnover below EUR 10 million fall within the ERD regime (Art. 101–105 LIS) and access enhanced deductions but pay IS at 25% unless they also fall below the EUR 1 million threshold.
Indicate whether your company is a newly created entity (nueva creación) filing one of its first two profitable fiscal years.
Enter annual net turnover (cifra de negocios) so the calculator can confirm the applicable rate tier.
Read the full IS liability and the effective tax rate (tipo efectivo) displayed in the results panel.
Last data update
June 27, 2026
Sources and references
Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (LIS) as amended by Ley 22/2021 — Agencia Tributaria España; Articles 29 (rates including 23% micro-company and 15% nueva creación), 101–105 (ERD regime), 7 (taxable persons).
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
The standard Impuesto sobre Sociedades rate is 25%, set by Article 29 of Ley 27/2014. It applies to the taxable base of Spanish-resident companies and permanent establishments of foreign entities. There is no surcharge equivalent to France's contribution sociale, so 25% is the ceiling for most mainstream businesses.
Under Article 29.1 of Ley 27/2014, companies incorporated to carry out genuine new economic activity pay IS at 15% for the first two fiscal years in which they generate a positive taxable base (base imponible positiva). This does not apply to entities that are part of a domestic or international group, or to holding structures.
Spanish law distinguishes two size thresholds. Companies with prior-year net turnover (cifra de negocios) below EUR 1 million pay IS at a reduced rate of 23%, added to Art. 29.1 LIS by Ley 22/2021 and in force from fiscal year 2022. Separately, companies with turnover below EUR 10 million fall within the régimen especial de entidades de reducida dimensión (ERD, Art. 101–105 LIS), which unlocks accelerated depreciation, the levelling reserve (reserva de nivelación), and enhanced bad-debt deductions — but the ERD regime does not reduce the headline IS rate; those companies pay 25% unless their turnover also falls below the EUR 1 million threshold.
No. The taxable base (base imponible) starts from accounting profit but is adjusted for permanent and temporary differences under Ley 27/2014 — for example, non-deductible expenses, tax depreciation rules, and the application of prior-year loss carry-forwards. The calculator uses the figure you enter as your taxable base; ensure you have already applied those adjustments.
Yes, provided the Spanish subsidiary is genuinely new — it cannot be a continuation of an activity previously carried on by a related natural or legal person. Group membership (as defined in Article 42 of the Spanish Commercial Code) disqualifies the entity from the nueva creación rate, regardless of the parent company's nationality or domicile.
The IS return (Modelo 200) must be filed within 25 calendar days following the six months after the close of the fiscal year. For companies with a calendar-year fiscal year ending 31 December, the deadline falls on 25 July of the following year. Advance payments (pagos fraccionados, Modelo 202) are due in April, October, and December.