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Manual de actividades económicas. Obligaciones fiscales de empresarios y profesionales residentes en territorio español

4.3 Tax rate and full tax liability

El tipo de gravamen es el porcentaje que multiplicado por la BI permite obtener la cuota íntegra. El resultado puede ser positivo (cuando así lo sea la BI) o cero (BI cero o negativa).

Los tipos de gravamen aplicables son los siguientes, para períodos impositivos iniciados a partir del 1 de enero de 2016:

  • Tipo de gravamen general: 25%

  • Entidades de reducida dimensión: 25%

  • Microempresas: 25%

  • Credit cooperatives, rural savings banks, general mutual insurance companies, mutual provident societies, mutual guarantee companies, MGS counter-guarantee companies, partially exempt entities, political parties, commonly-owned woodland/scrubland: 25%
  • Tipos de gravamen especiales, destacan:

    • Credit institutions and entities engaged in the exploration, research and exploitation of hydrocarbon deposits and underground storage facilities (Law 34/1998):30%

    • Cooperativas fiscalmente protegidas: 20% (los resultados extra-cooperativos irán al tipo general)

    • Entidades sin fines lucrativos que apliquen el régimen fiscal previsto en la Ley 49/2002: 10%

    • Entities under the Canary Islands Economic and Tax System:4%

    • Investment companies and funds, bank asset funds, SICAVs and mortgage market regulation funds: 1%
    • REITs and Pension Funds (RDL 1/2002):0%