Impuesto sobre Sociedades
Calculez l'impôt sur les sociétés espagnol (IS) avec le taux réduit PME et nouvelle création.
Data verified · June 2026
What is the standard corporate tax rate in Spain?
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.
Source: 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). · updated 2026
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Everything about Impuesto sobre Sociedades
📋Overview+
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.
💡 Best practices
- If your Spanish company is in its first or second profitable year, always check the nueva creación eligibility before assuming the 25% rate — the 15% rate saves EUR 10 for every EUR 100 of taxable base.
- Loss carry-forwards in Spain are capped at 70% of the taxable base per year (with a EUR 1 million floor) for large companies; SMEs face fewer restrictions, so model multiple scenarios if you expect varying profitability.
- The effective rate displayed by the calculator assumes no additional credits (e.g., R&D under Art. 35 LIS or deductions for international double taxation) — always apply credits after computing the base IS liability shown here.
📖User guide+
How to use this calculator
- 1
Enter the taxable base (base imponible) — your company's net profit after allowable deductions, in EUR.
- 2
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.
- 3
Indicate whether your company is a newly created entity (nueva creación) filing one of its first two profitable fiscal years.
- 4
Enter annual net turnover (cifra de negocios) so the calculator can confirm the applicable rate tier.
- 5
Read the full IS liability and the effective tax rate (tipo efectivo) displayed in the results panel.
📚Glossary+
- Impuesto sobre Sociedades (IS)
- Spain's corporate income tax, levied on the worldwide profits of companies resident in Spain and on Spanish-source profits of non-resident entities with a permanent establishment. Governed by Ley 27/2014 as amended.
- Tipo general
- The standard IS rate of 25%, applicable to most Spanish-resident companies that do not qualify for a reduced rate.
- Nueva creación
- 'Newly created company' status. Entities incorporated for genuine new economic activity pay a reduced 15% IS rate in the first two fiscal years in which they report a positive taxable base.
- Tipo efectivo
- The effective tax rate: actual IS payable divided by pre-tax accounting profit, expressed as a percentage. Always lower than or equal to the statutory rate once deductions and credits are applied.
ℹ️Sources & updates+
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.
FAQ — Impuesto sobre Sociedades
What is the standard corporate tax rate in Spain?+
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.
What rate applies to newly created companies?+
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.
What rate applies to smaller companies and how is the IS size threshold defined?+
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.
Is the taxable base the same as accounting profit?+
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.
Can a foreign-owned Spanish company qualify for the 15% rate?+
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.
When is Spain's corporate tax return due?+
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.