The following overview provides a data-driven summary of Spain’s corporate tax regime for companies in 2025. The analysis breaks down statutory rates, brackets, and notable deductions or surtaxes relevant to corporate entities operating in Spain.
Corporate Tax Structure in Spain (2025)
Spain operates a progressive corporate tax system, though for the 2025 fiscal year the primary rate structure functions as a single bracket for most taxable corporate income. Assessment is on a corporate basis and levied in euros (€).
Standard Corporate Income Tax Rates
| Taxable Income Range (€ EUR) | Rate (%) |
|---|---|
| €0 and above | 25% |
Currently, there are no additional progressive brackets disclosed for higher income ranges within Spain’s main corporate tax framework for 2025. All corporate profits, regardless of amount, are taxed at a flat rate of 25%.
Surtaxes and Deductions
The Spanish tax regime includes several specific surtaxes and reductions targeting micro-enterprises and tax-protected cooperative entities. The relevant rates for 2025 and subsequent years are summarized below:
| Applicable Entity/Condition | Surtax/Reduction Rate (%) | Details |
|---|---|---|
| Micro-enterprises (taxable income up to €50,000 in 2025) |
1% | Additional tax applicable in 2025 |
| Micro-enterprises (taxable income up to €50,000 in 2026) |
2% | Additional tax applicable in 2026 |
| Micro-enterprises (taxable income up to €50,000 in 2027) |
4% | Additional tax applicable in 2027 |
| Tax-protected cooperative entities | -3% | Reduction from standard rate; resulting effective rate cannot exceed 20% |
| Tax-protected cooperative entities (from SME/micro-enterprise rates) |
-3% | Further reduction from SME/micro-enterprise rates; resulting effective rate cannot exceed 20% |
These specific rates provide targeted relief for cooperative entities, with the intent to support the sector while capping maximum relief at a 20% effective tax rate. In contrast, micro-enterprises face new surtaxes phased in between 2025 and 2027, applied only to income up to €50,000.
Assessment Basis
Tax is assessed on corporate taxable profits. No alternative tax base or minimum holding periods are currently stipulated based on the available data for 2025.
Unavailable or Unpublished Data
Some details, such as additional brackets for higher income or special sectoral rates beyond the ones listed, have not been publicly disclosed by Spanish tax authorities. Such omissions may reflect annual updates or pending regulatory decisions not yet finalized for 2025.
Pro Tips for Navigating Spanish Corporate Taxation
- Stay updated on surtax provisions, especially as micro-enterprise surtaxes increase incrementally through 2027.
- If eligible, consider cooperative structures for potential reductions, but verify that the resulting effective rate does not exceed 20%.
- Prepare financial reporting systems to clearly segregate qualifying income (e.g., €50,000 threshold for micro-enterprises) to avoid accidental misclassification.
- Consult the official Spanish Tax Agency for regulatory updates or clarifications.
References
Spain’s corporate tax regime for 2025 remains straightforward, with a flat 25% tax rate applying to most corporate incomes, supported by targeted deductions for cooperatives and incremental surtaxes for micro-enterprises. These elements are important for accurate planning, especially as surtaxes evolve annually and tax-protected entities benefit from unique reductions. Monitoring regulatory releases is essential for maintaining compliance and optimizing the corporate tax position.