Web28. dec 2024 · Standard corporate income tax (CIT) rate. The standard CIT rate stands at 25.8 per cent as of 1 January 2024. There are two taxable income brackets. A lower rate … Last reviewed - 01 February 2024 The general CIT rate in Spain is 25%. Other tax rates may apply, depending on the type of company that is taxed and its type of business. Resident companies are taxed on their worldwide income. Zobraziť viac Newly created companies are taxed at a 15% tax rate for both the first tax period in which they obtain a profit and the following tax period. This tax rate is not applicable to … Zobraziť viac The business and professional activities tax is a local direct tax levied annually on the performance in Spain of business, professional, or artistic activities, whether or not they are carried out on particular premises. The tax … Zobraziť viac Companies that meet the requirements set forth by the law to qualify as Start-ups may applya15% tax rate in the first tax period in which the … Zobraziť viac A minimum taxation rule will apply to those CIT payers whose net turnover in the 12 months prior to the date in which the tax period begins … Zobraziť viac
Corporate income tax (CIT) due dates - PwC
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Spain - Corporate - Taxes on corporate income - PwC
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