Search Info
ES
Spain
Doing Business
Spain Business Guide
Spain is a major EU economy with strong GDP growth, strategic access to European and Mediterranean markets, and government incentives for foreign investment. Key sectors include tourism, renewable ene…
Learn More
Spain Business GuideES
Spain
Corporate Income Tax
Spain Tax Brief
Spain applies a general corporate income tax rate of 25%, with a 15% rate for newly created companies (first two profitable periods) and qualifying start-ups (first four periods). Companies usually ma…
Learn More
Spain Tax BriefGeneral CIT Rate
25
CIT Return Due Date
Within 25 calendar days after the end of the tax year.
CIT Payment Due Date
Within 25 calendar days after the end of the tax year.
Estimated Payment Due Date
You must pre-pay three annual tax payments within the first 20 calendar days of April, October, and December.
Resident WHT (Dividend/Interest/Royalty)
19/19/（19/24）
Non-Resident WHT (Dividend/Interest/Royalty)
19/19/（19/24）
General Capital Gain Tax Rate
Capital gains are subject to the normal corporate income tax rate constraint.
Composite Effective Average Tax Rate
23.30
Composite Effective Marginal Tax Rate
18.17
ES
Spain
Value-Added Tax
Spain GENERAL VAT RATE
21%
GENERAL VAT RATE FOR SPAIN
ES
Spain
Value-Added Tax
Spain Spain
21%
Standard VAT for Spain
ES
Spain
Legal Entity Types
Spain S.A.
Sociedad Anónima
S.A. is a legal entity in Spain, which stands for Sociedad Anónima, meaning "public limited company." It is a type of company with a combined ownership structure, and shareholders have limited liabili…
Learn More
Spain S.A.Ownership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Positive
Requirements For Shareholders
At least one
Requirements For Directors
At least one
Legal Representative Not Mandatory
Negative
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
60,000 euros
Capital Injection Not Required
Negative
Capital Injection Requirement
N/A
ES
Spain
Legal Entity Types
Spain S.L.
Sociedad de Responsabilidad Limitada
S.L. is a type of limited liability company in Spain, with the full name Sociedad de Responsabilidad Limitada. It is a legal entity with combined ownership, requiring at least one shareholder and at l…
Learn More
Spain S.L.Ownership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Negative
Requirements For Shareholders
At least one
Requirements For Directors
1. At least one;<br>2. In principle, there is no need for a local person to serve as a director in order to register a company.<br>3. If actual operation is required (such as recruiting employees), then a local resident is needed to serve as a director. If there is no local resident serving as a director, you can use the nominee director service provided by PCCW Global. For details, please refer to the "Nominee Director Quote System".
Legal Representative Not Mandatory
Negative
Local Directors Not Mandatory
See Memo
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
1. Starting from 3000 euros
Capital Injection Not Required
Negative
Capital Injection Requirement
1. Before the company is established, 100% of the registered capital needs to be actually paid.
Global - Español
Argentina - Español
Chile - Español
Colombia - Español
Costa Rica - Español
Estados Unidos - Español
Mexico - Español
Panama - Español
Peru - Español
Union Europea - Español
中国内地 - 简体中文
新加坡 - 简体中文
泰国 - 简体中文
澳大利亚 - 简体中文
马来西亚 - 简体中文
澳門特區 - 繁體中文
香港特區 - 繁體中文
