25% main rate · 23% small firms · 15% new companies (2026)
Details
The standard rate is 25%. Qualifying small entities use 23%; micro-enterprises use 19% on the first €50,000 and 21% above it in 2026. Eligible newly created entities use 15%.
A limited liability subsidiary separates the business from its foreign parent. Coordinate the incorporation deed, tax identification and Mercantile Registry filing.
Individuals generally need an NIE and foreign entities an NIF. Arrange the identification and representative documents before the incorporation filing.
Managers and specialists moving from a foreign group company to its Spanish entity apply under the Entrepreneurs Law through the Large Companies Unit. A separate national route covers transfers for service contracts between Spanish and foreign firms.
Information on this page is compiled from official and public sources, linked and dated next to each item. It is general information, not legal, tax or financial advice, and rules change. Please confirm with the source or a qualified adviser before acting. ExpandUs Global accepts no liability for decisions made using this information.
