Tax rate for permanent establishments and supplementary taxation

Tax rate for permanent establishments and supplementary taxation

Tax rates applicable since 2015

For tax periods beginning on or after 1 January 2015, the tax rate applicable among those provided for in the Corporate Tax regulations applies (Article 29 of the Corporate Tax Law): The general tax rate will be 25% . However, in the 2015 tax period, 28% was applied as a temporary measure.

For tax periods beginning on or after 1 January 2022, the minimum tax rate established in Article 30 bis of Law 27/2014 of November 2014 on Corporate Income Tax will apply to determine the tax liability.

Complementary taxation

Required by permanent establishments of non-resident entities when they transfer income abroad. Additional taxation will not be applicable to income obtained in Spanish territory through permanent establishments by entities that have their tax residence in another Member State of the European Union, unless it is a country or territory considered a tax haven (with effect from 11 July 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 nothing else is expressly established, provided that there is reciprocal treatment. It is declared in form 210 (income type code: 27) applying the tax rate in the attached table: