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Practical Handbook for Companies 2021

Current tax rates

TaxpayersTax rates 2021
General rate 25 per 100
Newly created entities of Article 29.1 of the LIS that carry out economic activities, unless they are taxed at a lower rate, in the first tax period in which the tax base is positive and in the following period (not applicable to those entities that are considered as an asset-holding entity). 15 per 100
Newly created entities incorporated between 1-1-2013 and 31-12-2014 that carry out economic activities, which according to the DT 22ª of the LIS can continue to apply the tax rate established in the DA 19ª of the RDLeg. 4/2004, in the first tax period in which the tax base is positive and in the following period:
- For the part of the tax base between 0 and 300,000 euros
15 per 100
- For the remaining part of the tax base
20 per 100
Credit institutions 30 per 100
Entities engaged in the exploration, investigation and exploitation of hydrocarbon deposits and underground storage facilities as provided for in Law 34/1998. 30 per 100
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 the LIS is not applicable. 25 per 100
Activities relating to refining and any activities other than exploration, research, exploitation, transport, storage, purification and sale of extracted hydrocarbons or the activity of underground storage of hydrocarbons owned by third parties. 25 per 100
Cooperative credit societies and rural banks: (1)
- Cooperative results
25 per 100
- Extra-cooperative results
30 per 100
Cooperativas fiscalmente protegidas: (1)
- Cooperative results
20 per 100
- Extra-cooperative results
25 per 100
Entities to which the tax regime established in Law 49/2002 applies 10 per 100
Canary Islands Special Zone Entities (Article 43 Law 19/1994), in respect of the part of the taxable base corresponding to the operations that are materially and effectively carried out in the geographical area of the ZEC (box [00559]). 4 per 100
Investment fund of a financial nature with certain conditions of Article 29.4 of the Spanish Corporation Tax Law (LIS) 1 per 100
Real estate investment companies and funds whose sole purpose is to invest in any type of urban property for rental purposes and which meet the conditions of Article 29.4.c) of the LIS, as well as those whose sole purpose is to develop housing exclusively for rental purposes and which meet the conditions of Article 29.4.d) of the LIS. 1 per 100
SICAV with certain conditions indicated in Article 29.4 of the LIS which refers to Law 35/2003. 1 per 100
Mortgage market regulation funds 1 per 100
Banking Assets Funds (for the legally prescribed period of time) 1 per 100
Entities under the special regime SOCIMI established in Law 11/2009:
- In general
0 per 100
- Special tax on distributed profits
19 per 100
- Special tax on undistributed profits
15 per 100
Pension funds governed by Royal Legislative Decree 1/2002 of 29 November 2002 0 per 100

Note to the table:

(1) For the sole purpose of completing box [00558] "Rate of taxation", the rate of taxation to be entered by tax-sheltered cooperative societies in this box shall be that which corresponds to the cooperative results:20 per cent (25 per cent in the case of credit unions and rural banks).(back to companies) (back to cooperatives)