Tax rate for permanent establishments and supplementary taxation
Applicable tax rate and nature of supplementary taxation
Tax rate for permanent establishments and supplementary taxation
Tax rates applicable since 2015
For tax periods beginning on or after January 1, 2015, the corresponding tax rate from among those provided for in the Corporate Tax regulations is applied (article 29 Corporate Tax Law): The general tax rate will be 25% . However, in the 2015 tax period, 28% was applied, as a temporary measure.
With effect for tax periods beginning on or after January 1, 2022, to determine the tax debt, the minimum taxation established in article 30 bis of Law 27/2014, of November, on Corporate Tax, will apply.
Complementary tax
Required from permanent establishments of non-resident entities when they transfer income abroad. The complementary tax will not be applicable in the case of income obtained in Spanish territory through permanent establishments by entities that have their tax residence in another Member State of the European Unity, unless it is a country or territory considered a tax haven ( with effect from July 11, 2021, references made to tax havens are understood to be made to the definition of non-cooperative jurisdiction), or in a State that has signed an agreement with Spain to avoid double taxation, in which expressly establishes otherwise, provided that there is reciprocal treatment. It is declared in form 210 (income type key: 27) applying the tax rate in the attached table:
Year of return | 2015 | 2016 and later | |
---|---|---|---|
Tax rate | Until 11-07-2015: 20% | From 12-07-2015: 19.50% | 19% |