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Spain

Corp Tax: 25%Setup: 100 EURIncorporate: 10 daysData Quality: 66%

Tax Rates

Corporate Tax

25%Verified Aug 58067

Small Business Rate

23%

Effective Corporate Rate

22%

Capital Gains

25%Verified Aug 58067

Personal Income (Top)

47%Verified Aug 58067

VAT

21%Verified Aug 58067

VAT Reduced Rates

10%, 4%

Dividend Withholding

19%Verified Aug 58067

Tax System

System Type

worldwide

Foreign Income Taxed

Yes

CFC Rules

YesVerified Aug 58067

Transfer Pricing

highVerified Aug 58067

TP Documentation Required

Yes

Incentives

IP Regime

NoneVerified Aug 58067

Crypto Tax

capital gainsVerified Aug 58067

Crypto Rate

28%

Participation Exemption

AvailableVerified Aug 58067

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

93Verified Aug 58067

Double Tax Agreements

Key Partners

United States, United Kingdom, Germany, France, Italy, China, Japan, Brazil, Mexico, UAE

Exit Tax

YesVerified Aug 58067

Exit Tax Rate

28%