5.2 Current tax rates
The corporate tax rates in force for tax periods beginning on or after 1 January 2019 are as follows:
| General tax rate | As much for 100 |
|---|---|
| 1. Generally applicable tax rate | 25% |
| No. | Special tax rates | As much for 100 |
|---|---|---|
| 1 | Newly created entities of article 29.1 of the LIS that carry out economic activities, except those that pay tax at a lower rate, in the first tax period in which the tax base is positive and in the following one (not applicable to those entities that are considered patrimonial entities). | 15% |
| 2 | Newly created entities established between 1-1-2013 and 31-12-2014 that carry out economic activities, which according to DT 22 of the LIS can continue to apply the tax rate established in DA 19 of RDLeg. 4/2004, in the first tax period in which the tax base is positive and in the following one: | |
| - For the taxable base portion between 0 and 300,000 euros. | 15% | |
| - For the remaining portion of the taxable base. | 20% | |
| When the tax period lasts less than a year, the part of the taxable base that is taxed at the rate of 15% is the result of applying to 300,000 euros the proportion in which the number of days in the tax period falls divided by 365 days, or the taxable base of the tax period when this is less. | ||
| 3 | Entities to which the tax regime established in Law 49/2002 applies. | 10% |
| 4 | Entities under 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 | Financial investment funds 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 leasing and which meet the conditions of article 29.4.c) of the LIS, as well as those which carry out the activity of promoting housing exclusively for leasing and which meet the conditions of article 29.4.d) of the LIS. | 1% |
| 8 | Mortgage Market Regulation Fund: | 1% |
| 9 | Bank Asset Funds (for 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 the Royal Decree-Law. 1/2002. | 0% |
| 13 | Entities engaged in the exploration, research and exploitation of hydrocarbon deposits and underground storage facilities 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 pay taxes. | 25% | |
| 14 | Entities of the Canary Islands Special Zone (article 43 of Law 19/1994), with respect to the part of the tax base that corresponds to the operations that are carried out materially and effectively in the geographical area of the ZEC (key [00559]). | 4% |
| 15 | Credit institutions. | 30% |
Note:
For the sole purpose of completing this field, the tax rate to be entered by fiscally protected cooperative societies in it will be the one corresponding to the cooperative results: 20% (25% in the case of credit cooperatives and rural banks).