ES-CN

Canary Islands (Spain)

Corp Tax: 25%Setup: 400 EURIncorporate: 14 daysData Quality: 100%

Tax Rates

Corporate Tax

25%Verified Feb 2026

Small Business Rate

Effective Corporate Rate

Capital Gains

25%Verified Feb 2026

Personal Income (Top)

47%Verified Feb 2026

VAT

7%Verified Feb 2026

VAT Reduced Rates

0%, 3%, 9.5%, 15%, 20%

Dividend Withholding

19%Verified Feb 2026

Tax System

System Type

worldwideVerified Feb 2026

Foreign Income Taxed

Yes

CFC Rules

YesVerified Feb 2026

Transfer Pricing

highVerified Feb 2026

TP Documentation Required

Yes

Incentives

IP Regime

AvailableVerified Feb 2026

IP Effective Rate

10%

Crypto Tax

capital gainsVerified Feb 2026

Crypto Rate

28%

Participation Exemption

AvailableVerified Feb 2026

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

93Verified Feb 2026

Double Tax Agreements

Key Partners

United States, United Kingdom, Germany, France, Italy, China, Japan, Canada

Exit Tax

YesVerified Feb 2026

Exit Tax Rate

25%