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Practical Manual of Companies 2022.

Quantification of the tax debt

Regulation: Article 19 and Tenth Additional Provision TRLIRNR

For tax periods beginning within the year 2022 , the tax rate applicable to the tax base will be 25 percent , except in hydrocarbon research and exploitation activities which will be 30 percent .

In the full installment of the tax, the bonuses and deductions provided for in the Corporate Tax regulations may be applied, giving rise to the net amount of the tax, which, in no case, may be negative. The different deductions and bonuses will be applied depending on the circumstances that occur in the permanent establishment, without being transferable to those of others other than the same taxpayer in Spanish territory.

From the liquid quota the amount of the withholdings , the deposits on account and the the installment payments . When the withholdings, payments on account and fractional payments actually made exceed the liquid amount of the tax, the Tax Administration will proceed to return the excess ex officio, in accordance with the provisions of article 127 of the LIS .

With effect for the tax periods that begin on or after January 1, 2022, the tenth Additional Provision of the TRLIRNR establishes that to determine the tax debt for the purposes of the provisions of article 19 of said Consolidated Text, the minimum taxation regulated in article 30 bis of the LIS.

When permanent establishments of non-resident entities that are not natural persons transfer income abroad , additionally, a complementary tax of 19 percent will be required, on the amounts transferred from the income of the permanent establishment, including the payments referred to in article 18.1.a) of the TRLIRNR, which have not been deductible expenses for the purposes of fixing the tax base of the permanent establishment. However, this tax will not be applicable to income obtained in Spanish territory through permanent establishments of entities with their tax residence in another State of the European Union, unless it is a country or territory considered as a non-cooperative jurisdiction, nor to income obtained in Spanish territory through permanent establishments by entities that have their tax residence in a State that has signed with Spain an agreement to avoid double taxation, in which expressly establishes otherwise, provided that there is, in the latter case, reciprocal treatment.