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Form 200. Corporate Income Tax Declaration 2018

5.2 Current tax rates

The corporate tax rates in force for tax periods beginning on or after January 1, 2018 are as follows:

General tax rateSo much for 100
1. Generally applicable tax rate 25%
No.Special tax ratesSo much for 100
1 Newly created entities of article 29.1 of the LIS that carry out economic activities, except that they pay taxes at a lower rate, in the first tax period in which the tax base is positive and in the following one (not being applicable to those entities that are considered of patrimonial entity). 15%
2 Newly created entities established between 1-1-2013 and 12-31-2014 that carry out economic activities, which according to DT 22 of the LIS may continue to apply the tax rate established in DA 19 of the RDLeg. 4/2004, in the first tax period in which the tax base is positive and in the following:
- For the part of the tax base between 0 and 300,000 euros. 15%
- For the remaining part of the tax base. 20%
When the tax period has a duration of less than one year, the part of the tax base that is taxed at the rate of 15 percent is the result of applying to 300,000 euros the proportion in which the number of days of the tax period is between 365 days, or the tax base of the tax period when this is lower.
3 The entities to which the tax regime established in Law 49/2002 applies. 10%
4 Entities in the special SOCIMI tax regime established in Law 11/2009. 0%
5 SICAV with certain conditions indicated in article 29.4 of the LIS, which refers to Law 35/2003. 1%
6 Investment funds of a financial nature with certain conditions of article 29.4 of the LIS. 1%
7 Real estate investment companies and funds, whose exclusive purpose is to invest in any type of urban property for rent and meet the conditions of article 29.4.c) of the LIS, as well as those that carry out the promotion activity exclusively of homes to be used for rental and meet the conditions of article 29.4.d) of the LIS. 1%
8 Mortgage market regulation fund: 1%
9 Bank Asset Funds (during the legally provided period of time). 1%
10 Credit cooperative societies and rural banks:
- Cooperative results. 25%
- Extra-cooperative results. 30%
11 Fiscally protected cooperatives:
- Cooperative results. 20%
- Extra-cooperative results. 25%
12 Pension funds regulated by Royal Legislative Decree 1/2002. 0%
13 Entities that are dedicated to the exploration, research and exploitation of underground hydrocarbon deposits and storages as provided for in Law 34/1998. 30%
- Activities related to refining and any other activities other than exploration, research, exploitation, transportation, storage, purification and sale of extracted hydrocarbons or the activity of underground storage of hydrocarbons owned by third parties. 25%
- Entities that exclusively carry out the activity of storing hydrocarbons owned by third parties and to which the special regime established in Chapter IX of Title VII of this Law is not applicable and will be taxed. 25%
14 Entities of the Special Zone of the Canary Islands (article 43 Law 19/1994), with respect to the part of the tax base that corresponds to the operations that are materially and effectively carried out in the geographical scope of the ZEC (key [00559]). 4%
15 Credit institutions. 30%

IMPORTANT:

For the sole of completing this field, the type of tax to be recorded by tax-protected cooperative societies in it will be the one that corresponds to the cooperative results: 20 percent (25 percent if they are credit cooperatives and rural banks).