{"id":5809,"date":"2026-07-14T09:23:14","date_gmt":"2026-07-14T07:23:14","guid":{"rendered":"https:\/\/graciacalbet.com\/?p=5809"},"modified":"2026-07-14T09:26:40","modified_gmt":"2026-07-14T07:26:40","slug":"corporate-tax-guide-spain","status":"publish","type":"post","link":"https:\/\/graciacalbet.com\/en\/blog\/corporate-tax-guide-spain\/","title":{"rendered":"A guide to corporate tax for companies operating in Spain in 2026"},"content":{"rendered":"<style>article[class*=\"post-\"] h1.text-center.mb-20{display:none!important;}<\/style>\n<article style=\"width:100%;max-width:1180px;box-sizing:border-box;margin:0 auto;padding:0 clamp(18px,4vw,30px) clamp(40px,8vw,72px);color:#2b2b2b;font-family:Raleway,Arial,sans-serif;font-size:clamp(16px,3.8vw,18px);line-height:1.72;overflow-wrap:anywhere;word-break:break-word;\">\n<header style=\"position:relative;margin:0 0 clamp(30px,6vw,48px);padding:clamp(38px,8vw,76px) 0 clamp(24px,5vw,42px);border-bottom:1px solid #e6e6e6;overflow:hidden;\">\n    <img decoding=\"async\" style=\"position:absolute;right:-8%;top:4%;width:min(460px,72vw);max-width:none;opacity:.045;z-index:0;\" src=\"https:\/\/graciacalbet.com\/images\/graciacalbet-logo-transparent.svg\" alt=\"\"><\/p>\n<div style=\"position:relative;z-index:1;\">\n<p style=\"margin:0 0 16px;color:#797979;font-size:13px;font-weight:800;letter-spacing:.16em;text-transform:uppercase;\">Tax &amp; business<\/p>\n<h2 style=\"max-width:1020px;margin:0 0 22px;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(34px,7vw,68px);line-height:1;font-weight:600;overflow-wrap:break-word;word-break:normal;\">A guide to corporate tax for companies operating in Spain in 2026<\/h2>\n<p style=\"max-width:880px;margin:0;color:#2b2b2b;font-size:clamp(18px,4.5vw,21px);line-height:1.62;\"><strong style=\"color:#000;font-weight:800;\">Corporate tax<\/strong> (in Spanish, <em>impuesto de sociedades<\/em>) is one of the tax obligations that raises the most questions among SMEs and newly created companies, and also one with the heaviest consequences when it is miscalculated: audits, <strong style=\"color:#000;font-weight:800;\">penalties<\/strong> and <strong style=\"color:#000;font-weight:800;\">late-payment surcharges<\/strong> that proper planning could have avoided.<\/p>\n<p style=\"margin:18px 0 0;color:#797979;font-size:14px;line-height:1.5;\">Last reviewed: July 2026 \u00b7 General guidance, not a substitute for case-specific analysis.<\/p>\n<\/p><\/div>\n<\/header>\n<figure style=\"margin:0 0 28px;padding:0;\">\n    <img decoding=\"async\" style=\"display:block;width:100%;max-height:clamp(300px,58vw,520px);object-fit:cover;background:#f3f3f3;\" src=\"https:\/\/graciacalbet.com\/images\/graciacalbet-office.jpg\" alt=\"Tax advice on corporate tax for companies and SMEs in Spain\"><figcaption style=\"margin:10px 0 0;color:#797979;font-size:14px;line-height:1.45;\">Understanding the logic of <strong style=\"color:#000;font-weight:800;\">corporate tax<\/strong> \u2014not just memorising percentages\u2014 is what separates a calm tax year from one full of surprises.<\/figcaption><\/figure>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,220px),1fr));gap:12px;margin:0 0 28px;padding:16px;background:#f3f3f3;border:1px solid #e6e6e6;\">\n<p style=\"margin:0;color:#2b2b2b;font-size:15px;line-height:1.45;\"><strong style=\"color:#000;font-weight:800;\">Last reviewed:<\/strong> July 2026<\/p>\n<p style=\"margin:0;color:#2b2b2b;font-size:15px;line-height:1.45;\"><strong style=\"color:#000;font-weight:800;\">Area:<\/strong> Tax &amp; business<\/p>\n<p style=\"margin:0;color:#2b2b2b;font-size:15px;line-height:1.45;\"><strong style=\"color:#000;font-weight:800;\">Who this is for:<\/strong> directors, SMEs and newly created companies<\/p>\n<\/p><\/div>\n<nav aria-label=\"Table of contents\" style=\"margin:0 0 clamp(30px,6vw,48px);padding:0;border-top:1px solid #000;border-bottom:1px solid #e6e6e6;\">\n<p style=\"margin:0;padding:16px 0 12px;color:#000;font-size:13px;font-weight:800;letter-spacing:.16em;text-transform:uppercase;\">In this article<\/p>\n<ol style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,300px),1fr));gap:0;margin:0;padding:0;color:#2b2b2b;font-size:clamp(15px,3.8vw,16px);line-height:1.45;list-style:none;\">\n<li style=\"margin:0;padding:15px 18px 15px 0;border-top:1px solid #e6e6e6;\"><a style=\"color:#2b2b2b;font-weight:700;text-decoration:none;\" href=\"#what-is-who-files\">01. What it is and who must file it<\/a><\/li>\n<li style=\"margin:0;padding:15px 18px 15px 0;border-top:1px solid #e6e6e6;\"><a style=\"color:#2b2b2b;font-weight:700;text-decoration:none;\" href=\"#rates-reliefs\">02. Tax rates and tax reliefs<\/a><\/li>\n<li style=\"margin:0;padding:15px 18px 15px 0;border-top:1px solid #e6e6e6;\"><a style=\"color:#2b2b2b;font-weight:700;text-decoration:none;\" href=\"#deadlines-form-200\">03. Deadlines and Form 200<\/a><\/li>\n<li style=\"margin:0;padding:15px 18px 15px 0;border-top:1px solid #e6e6e6;\"><a style=\"color:#2b2b2b;font-weight:700;text-decoration:none;\" href=\"#tax-base\">04. The tax base: what can be deducted<\/a><\/li>\n<li style=\"margin:0;padding:15px 18px 15px 0;border-top:1px solid #e6e6e6;\"><a style=\"color:#2b2b2b;font-weight:700;text-decoration:none;\" href=\"#common-mistakes\">05. Common mistakes when calculating it<\/a><\/li>\n<li style=\"margin:0;padding:15px 18px 15px 0;border-top:1px solid #e6e6e6;\"><a style=\"color:#2b2b2b;font-weight:700;text-decoration:none;\" href=\"#ayuda-graciacalbet\">06. How GraciaCalbet can help you<\/a><\/li>\n<li style=\"margin:0;padding:15px 18px 15px 0;border-top:1px solid #e6e6e6;\"><a style=\"color:#2b2b2b;font-weight:700;text-decoration:none;\" href=\"#faqs\">07. Frequently Asked Questions (FAQs)<\/a><\/li>\n<\/ol>\n<\/nav>\n<p style=\"margin:0 0 16px;\">Every year, as the financial year closes, thousands of directors and finance managers face the same questions: which <strong style=\"color:#000;font-weight:800;\">tax rate<\/strong> applies to me, which expenses can I deduct, when do I have to file <strong style=\"color:#000;font-weight:800;\">Form 200<\/strong>? And although the rules do not change dramatically from one year to the next, certain nuances do \u2014reliefs, limits on offsetting prior-year losses, the criteria the Spanish Tax Agency applies in audits\u2014 and it pays to have them up to date before sitting down to calculate the return.<\/p>\n<p style=\"margin:0 0 16px;\">Corporate tax is not just an annual formality. It is a mirror of how the company&#8217;s accounts have been managed over the previous twelve months. A poorly adjusted <strong style=\"color:#000;font-weight:800;\">accounting result<\/strong>, a relief applied without meeting the requirements, or a forgotten instalment payment can turn an apparently simple return into a source of <strong style=\"color:#000;font-weight:800;\">tax risk<\/strong>.<\/p>\n<p style=\"margin:0 0 16px;\">That is why understanding the logic of the tax is what makes the difference between a calm tax year and one full of surprises. The sections below explain, in an orderly way, everything a company needs to know about corporate tax in Spain: from its legal nature to the most common mistakes SMEs make when calculating it, including the rates in force and the Form 200 deadlines.<\/p>\n<p style=\"margin:0 0 28px;\">There is no one-size-fits-all answer: this guide is written for directors, finance managers and newly created companies that want to understand the tax before facing the return, and also for those who already file every year but want to review whether they are making the most of the legal margin available.<\/p>\n<h2 id=\"what-is-who-files\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">What corporate tax is and who must file it<\/h2>\n<p style=\"margin:0 0 16px;\"><strong style=\"color:#000;font-weight:800;\">Corporate tax<\/strong> is a direct tax that charges the income obtained by <strong style=\"color:#000;font-weight:800;\">companies and other legal entities<\/strong> resident in Spanish territory during the tax period, regardless of where that income was generated. It is governed by the <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2014-12328\" target=\"_blank\" rel=\"noopener\">Spanish Corporate Income Tax Act<\/a> (Law 27\/2014), developed by regulation through the <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-7771\" target=\"_blank\" rel=\"noopener\">Corporate Income Tax Regulation<\/a> (Royal Decree 634\/2015).<\/p>\n<p style=\"margin:0 0 16px;\">As a general rule, the following are required to file it:<\/p>\n<div style=\"margin:24px 0;padding:22px;background:#ffffff;border:1px solid #e6e6e6;\">\n<ul style=\"margin:0 0 0 22px;padding:0;\">\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Commercial companies<\/strong> (limited liability companies, public limited companies, general and limited partnerships).<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Cooperatives<\/strong> and agricultural processing companies.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Associations, foundations and institutions<\/strong> with their own legal personality, even if they do not carry out an economic activity.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Civil-law partnerships with a commercial purpose<\/strong>.<\/li>\n<li style=\"margin:0;\"><strong style=\"color:#000;font-weight:800;\">Investment funds, pension funds<\/strong> and other entities without legal personality to which the law grants taxpayer status.<\/li>\n<\/ul><\/div>\n<p style=\"margin:0 0 16px;\">An important nuance: the obligation to file corporate tax exists <strong style=\"color:#000;font-weight:800;\">even if the entity has had no activity<\/strong> during the year or the result has been negative. Many dormant or newly incorporated companies wrongly assume that, because they generate no income, they have nothing to declare. That is not the case: filing <strong style=\"color:#000;font-weight:800;\">Form 200<\/strong> is mandatory, save for very narrowly defined exceptions (fully exempt entities under article 9.1 of the Act).<\/p>\n<p style=\"margin:0 0 16px;\">If your company is in any of these situations and you have doubts about your specific obligation, our <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/graciacalbet.com\/en\/services\/tax\/corporate-tax\/\" target=\"_blank\" rel=\"noopener\">corporate tax service<\/a> page explains how we handle these cases.<\/p>\n<h2 id=\"rates-reliefs\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Tax rates and tax reliefs<\/h2>\n<p style=\"margin:0 0 16px;\">The applicable <strong style=\"color:#000;font-weight:800;\">tax rate<\/strong> depends on the type of entity and its turnover. These are the brackets in force that every company should know before calculating its liability:<\/p>\n<div style=\"margin:24px 0;overflow-x:auto;\">\n<table style=\"width:100%;border-collapse:collapse;border-top:1px solid #000;border-bottom:1px solid #000;font-size:15px;line-height:1.55;\">\n<thead>\n<tr>\n<th style=\"padding:13px 12px;text-align:left;border-bottom:1px solid #000;color:#000;font-weight:800;\">Rate<\/th>\n<th style=\"padding:13px 12px;text-align:left;border-bottom:1px solid #000;color:#000;font-weight:800;\">Percentage<\/th>\n<th style=\"padding:13px 12px;text-align:left;border-bottom:1px solid #000;color:#000;font-weight:800;\">Who it applies to<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding:12px;border-bottom:1px solid #e6e6e6;\">General rate<\/td>\n<td style=\"padding:12px;border-bottom:1px solid #e6e6e6;\"><strong style=\"color:#000;font-weight:800;\">25%<\/strong><\/td>\n<td style=\"padding:12px;border-bottom:1px solid #e6e6e6;\">Most commercial companies, unless a special regime applies.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:12px;border-bottom:1px solid #e6e6e6;\">Reduced rate<\/td>\n<td style=\"padding:12px;border-bottom:1px solid #e6e6e6;\"><strong style=\"color:#000;font-weight:800;\">23%<\/strong><\/td>\n<td style=\"padding:12px;border-bottom:1px solid #e6e6e6;\">Prior-year turnover below EUR 1 million.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:12px;border-bottom:1px solid #e6e6e6;\">Protected cooperatives<\/td>\n<td style=\"padding:12px;border-bottom:1px solid #e6e6e6;\"><strong style=\"color:#000;font-weight:800;\">20%<\/strong><\/td>\n<td style=\"padding:12px;border-bottom:1px solid #e6e6e6;\">Cooperative results, with separate rules for non-cooperative results.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:12px;\">Newly created entities<\/td>\n<td style=\"padding:12px;\"><strong style=\"color:#000;font-weight:800;\">15%<\/strong><\/td>\n<td style=\"padding:12px;\">First period with a positive tax base, and the following one.<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<p style=\"margin:0 0 16px;\">A <strong style=\"color:#000;font-weight:800;\">newly created entity<\/strong> can only claim this 15% rate provided the activity was not previously carried on under different ownership and the entity does not form part of a corporate group.<\/p>\n<p style=\"margin:0 0 16px;\">Beyond the rate itself, there are <strong style=\"color:#000;font-weight:800;\">reliefs and deductions<\/strong> that can significantly reduce the final liability:<\/p>\n<div style=\"margin:24px 0;padding:22px;background:#ffffff;border:1px solid #e6e6e6;\">\n<ul style=\"margin:0 0 0 22px;padding:0;\">\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">R&amp;D and technological innovation deduction<\/strong>, one of the most valuable and often underused by SMEs that do carry out activities eligible for it.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Job-creation deduction<\/strong>, including specific reliefs for hiring people with disabilities.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Investment deduction<\/strong> in film and audiovisual productions, series or live performances.<\/li>\n<li style=\"margin:0;\">Other sector-specific deductions subject to <strong style=\"color:#000;font-weight:800;\">joint limits on the gross tax liability<\/strong> and to formal certification requirements (reasoned reports, eligible-expense documentation, and so on).<\/li>\n<\/ul><\/div>\n<p style=\"margin:0 0 16px;\">Applying these reliefs correctly requires knowing both the substantive and the formal requirements, since an error in the supporting documentation can lead to losing the tax benefit in a later audit. This is precisely one of the areas where well-designed <strong style=\"color:#000;font-weight:800;\">corporate tax planning<\/strong> makes the difference between using the available legal margin and letting it slip away. You can see how we approach it in our <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/graciacalbet.com\/en\/services\/tax\/corporate-tax-planning\/\" target=\"_blank\" rel=\"noopener\">corporate tax planning service<\/a>.<\/p>\n<h2 id=\"deadlines-form-200\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Deadlines and Form 200<\/h2>\n<p style=\"margin:0 0 16px;\">The corporate tax return is filed through <strong style=\"color:#000;font-weight:800;\">Form 200<\/strong>, submitted via the <strong style=\"color:#000;font-weight:800;\">electronic office of the Spanish Tax Agency<\/strong>. The general deadline is <strong style=\"color:#000;font-weight:800;\">the 25 calendar days following the six months after<\/strong> the end of the tax period.<\/p>\n<p style=\"margin:0 0 16px;\">For companies whose financial year matches the calendar year (the most common case), this means that <strong style=\"color:#000;font-weight:800;\">Form 200 must be filed between 1 and 25 July of the year following<\/strong> the year-end. In other words, the return for financial year 2025 is filed in July 2026, and so on.<\/p>\n<p style=\"margin:0 0 16px;\">It is also important to keep in mind the <strong style=\"color:#000;font-weight:800;\">instalment payments on account<\/strong>, declared through <strong style=\"color:#000;font-weight:800;\">Form 202<\/strong> and paid at three points in the year:<\/p>\n<div style=\"margin:24px 0;padding:22px;border:1px solid #000;background:#fff;\">\n<p style=\"margin:0 0 12px;color:#000;font-weight:800;\">Instalment payment calendar (Form 202)<\/p>\n<ul style=\"margin:0 0 0 20px;padding:0;\">\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">April:<\/strong> first instalment.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">October:<\/strong> second instalment.<\/li>\n<li style=\"margin:0;\"><strong style=\"color:#000;font-weight:800;\">December:<\/strong> third instalment.<\/li>\n<\/ul><\/div>\n<p style=\"margin:0 0 16px;\">These payments are calculated either on the basis of the prior year&#8217;s liability or on the tax base for the current period, depending on the method chosen, and are later offset against the final liability on Form 200. Forgetting any of these payments \u2014more common than it seems in companies without a structured tax calendar\u2014 triggers <strong style=\"color:#000;font-weight:800;\">surcharges and late-payment interest<\/strong> that a simple planning of dates could have avoided.<\/p>\n<h2 id=\"tax-base\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">The tax base: what can be deducted<\/h2>\n<p style=\"margin:0 0 16px;\">The <strong style=\"color:#000;font-weight:800;\">tax base<\/strong> for corporate tax does not, save in exceptional cases, match the accounting result. It starts from it, yes, but it is corrected through a series of <strong style=\"color:#000;font-weight:800;\">off-book tax adjustments<\/strong>, both positive and negative, that align the accounting result with what the tax rules treat as taxable income.<\/p>\n<p style=\"margin:0 0 16px;\">Among the most common adjustments are:<\/p>\n<div style=\"margin:24px 0;padding:22px;background:#ffffff;border:1px solid #e6e6e6;\">\n<ul style=\"margin:0 0 0 22px;padding:0;\">\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Expenses that are not tax-deductible<\/strong>, even if they have been recorded as an expense in the accounts: fines and penalties, non-qualifying donations, expenses arising from transactions with <strong style=\"color:#000;font-weight:800;\">tax havens<\/strong>, and the <strong style=\"color:#000;font-weight:800;\">excess of accounting depreciation<\/strong> over the maximum allowed for tax purposes.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Temporary differences<\/strong> between the accounting and the tax treatment (for example, in provisions or in certain timing criteria).<\/li>\n<li style=\"margin:0;\">The <strong style=\"color:#000;font-weight:800;\">offset of prior-year tax losses<\/strong>, which allows the current year&#8217;s positive tax base to be reduced with tax losses from previous years, although it is subject to <strong style=\"color:#000;font-weight:800;\">percentage limits<\/strong> on the tax base before that offset, especially relevant for companies with higher turnover.<\/li>\n<\/ul><\/div>\n<p style=\"margin:0 0 16px;\">This is where much of the tax risk of a return tends to concentrate: each adjustment must be properly documented and justified, because it is the first thing the Spanish Tax Agency reviews in an audit. A poorly calculated <strong style=\"color:#000;font-weight:800;\">tax base<\/strong>, whether by excess or by default, has different but equally costly consequences: overpaying needlessly reduces the company&#8217;s liquidity, and underpaying exposes the company to <strong style=\"color:#000;font-weight:800;\">penalties and surcharges<\/strong> in the event of an adjustment.<\/p>\n<h2 id=\"common-mistakes\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Common mistakes when calculating it<\/h2>\n<p style=\"margin:0 0 16px;\">Most of the problems that arise with corporate tax come not from bad faith or a strained reading of the rules, but from <strong style=\"color:#000;font-weight:800;\">recurring technical errors<\/strong> that repeat year after year in companies of a similar size.<\/p>\n<div style=\"margin:24px 0;overflow-x:auto;\">\n<table style=\"width:100%;border-collapse:collapse;border-top:1px solid #000;border-bottom:1px solid #000;font-size:15px;line-height:1.55;\">\n<thead>\n<tr>\n<th style=\"padding:13px 12px;text-align:left;border-bottom:1px solid #000;color:#000;font-weight:800;\">Mistake<\/th>\n<th style=\"padding:13px 12px;text-align:left;border-bottom:1px solid #000;color:#000;font-weight:800;\">Consequence<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding:12px;border-bottom:1px solid #e6e6e6;\"><strong style=\"color:#000;font-weight:800;\">Not distinguishing an accounting expense from a tax-deductible expense.<\/strong><\/td>\n<td style=\"padding:12px;border-bottom:1px solid #e6e6e6;\">The most widespread error among SMEs without specialised tax advice.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:12px;border-bottom:1px solid #e6e6e6;\"><strong style=\"color:#000;font-weight:800;\">Forgetting the instalment payments<\/strong> (Form 202) in April, October and December.<\/td>\n<td style=\"padding:12px;border-bottom:1px solid #e6e6e6;\">Generates late-payment interest that accumulates until it is regularised on Form 200.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:12px;border-bottom:1px solid #e6e6e6;\"><strong style=\"color:#000;font-weight:800;\">Not documenting related-party transactions<\/strong> between the company and its shareholders, directors or group companies.<\/td>\n<td style=\"padding:12px;border-bottom:1px solid #e6e6e6;\">The Tax Agency reviews these with particular attention; a lack of justification can lead to valuation adjustments.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:12px;border-bottom:1px solid #e6e6e6;\"><strong style=\"color:#000;font-weight:800;\">Misapplying the reduced rate<\/strong> for small-sized enterprises.<\/td>\n<td style=\"padding:12px;border-bottom:1px solid #e6e6e6;\">By miscalculating prior-year turnover or overlooking incompatibilities between special regimes.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:12px;border-bottom:1px solid #e6e6e6;\"><strong style=\"color:#000;font-weight:800;\">Not formally certifying deductions<\/strong> (R&amp;D, job creation, specific investments).<\/td>\n<td style=\"padding:12px;border-bottom:1px solid #e6e6e6;\">Can lead to losing the tax benefit entirely in an audit, even if the expense was eligible.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:12px;\"><strong style=\"color:#000;font-weight:800;\">Miscalculating the offset of prior-year tax losses.<\/strong><\/td>\n<td style=\"padding:12px;\">Exceeding the legal limits or applying them without checking the entity&#8217;s requirements.<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<p style=\"margin:0 0 16px;\">None of these mistakes is exclusive to small companies or complex structures: they appear both in single-shareholder companies and in groups with several subsidiaries, and their cost \u2014in penalties, interest or lost tax benefits\u2014 is usually far higher than that of having had advice from the start of the year, not only at the moment of filing Form 200.<\/p>\n<h2 id=\"ayuda-graciacalbet\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">How GraciaCalbet can help you<\/h2>\n<p style=\"margin:0 0 16px;\">At <strong style=\"color:#000;font-weight:800;\">GraciaCalbet<\/strong> we have spent more than 45 years supporting companies and SMEs in managing their tax obligations, and <strong style=\"color:#000;font-weight:800;\">corporate tax<\/strong> is one of the areas where a team that combines a legal and a tax perspective from the outset adds the most value.<\/p>\n<p style=\"margin:0 0 16px;\">Our work is not limited to calculating the liability and filing Form 200. We analyse each company&#8217;s situation throughout the year \u2014not only at year-end\u2014 to identify applicable deductions and reliefs, to check that the tax adjustments are properly documented, and to plan the instalment payments so they do not create cash-flow surprises. It is this annual, rather than one-off, perspective that allows problems to be anticipated before they become tax contingencies.<\/p>\n<p style=\"margin:0 0 16px;\">If your company needs support with the corporate tax return, with reviewing applicable deductions or with broader <strong style=\"color:#000;font-weight:800;\">corporate tax planning<\/strong> that integrates corporate tax with the rest of its tax obligations, each company has a different tax position, and an initial review is usually the most useful starting point to understand what room for improvement exists. You can tell us about your case through our <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/graciacalbet.com\/en\/contact\/\">contact form<\/a>.<\/p>\n<section style=\"position:relative;margin:34px 0 0;padding:clamp(24px,5vw,34px);background:#000;color:#fff;overflow:hidden;\">\n    <img decoding=\"async\" style=\"position:absolute;right:-6%;bottom:-18%;width:min(520px,82vw);max-width:none;opacity:.12;\" src=\"https:\/\/graciacalbet.com\/images\/graciacalbet-logo-transparent-alt.svg\" alt=\"\"><\/p>\n<div style=\"position:relative;z-index:1;max-width:820px;\">\n<p style=\"margin:0 0 10px;color:#fff;font-size:13px;font-weight:800;letter-spacing:.14em;text-transform:uppercase;\">Tax consultation<\/p>\n<p style=\"margin:0 0 18px;color:#fff;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(25px,5vw,38px);line-height:1.08;\">Review your corporate tax before an avoidable error decides your liability for you.<\/p>\n<div style=\"display:flex;flex-wrap:wrap;gap:10px;\">\n        <a style=\"display:inline-block;padding:13px 20px;background:#ffffff;color:#000;border:1px solid #ffffff;font-weight:800;line-height:1;text-decoration:none;\" href=\"https:\/\/graciacalbet.com\/en\/contact\/\">Request a consultation<\/a><br \/>\n        <a style=\"display:inline-block;padding:13px 20px;background:transparent;color:#fff;border:1px solid #ffffff;font-weight:800;line-height:1;text-decoration:none;\" href=\"https:\/\/graciacalbet.com\/en\/services\/tax\/corporate-tax\/\">View corporate tax service<\/a>\n      <\/div>\n<\/p><\/div>\n<\/section>\n<h2 id=\"faqs\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Frequently Asked Questions (FAQs)<\/h2>\n<div style=\"border-top:1px solid #000;\">\n<details style=\"border-bottom:1px solid #e6e6e6;padding:0;\">\n<summary style=\"cursor:pointer;display:flex;align-items:center;justify-content:space-between;gap:16px;padding:18px 0;color:#000;font-weight:800;list-style:none;\">Which companies are required to file corporate tax in Spain?<span style=\"display:inline-flex;align-items:center;justify-content:center;min-width:26px;height:26px;border:1px solid #000;font-weight:800;\">+<\/span><\/summary>\n<p style=\"margin:0 0 18px;\">All commercial companies, cooperatives, foundations, associations with legal personality and civil-law partnerships with a commercial purpose resident in Spain are required to file <strong style=\"color:#000;font-weight:800;\">Form 200<\/strong>, regardless of whether they have carried out an economic activity or whether the year&#8217;s result is positive or negative. Only the fully exempt entities expressly listed in the Corporate Income Tax Act are excused from filing, a very limited set of cases.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;padding:0;\">\n<summary style=\"cursor:pointer;display:flex;align-items:center;justify-content:space-between;gap:16px;padding:18px 0;color:#000;font-weight:800;list-style:none;\">When is corporate tax filed in 2026?<span style=\"display:inline-flex;align-items:center;justify-content:center;min-width:26px;height:26px;border:1px solid #000;font-weight:800;\">+<\/span><\/summary>\n<p style=\"margin:0 0 18px;\">As a general rule, <strong style=\"color:#000;font-weight:800;\">Form 200<\/strong> is filed within the 25 calendar days following the six months after the end of the tax period. For companies whose year matches the calendar year, this places filing between <strong style=\"color:#000;font-weight:800;\">1 and 25 July 2026<\/strong>, corresponding to the year closed on 31 December 2025.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;padding:0;\">\n<summary style=\"cursor:pointer;display:flex;align-items:center;justify-content:space-between;gap:16px;padding:18px 0;color:#000;font-weight:800;list-style:none;\">What is the corporate tax rate in Spain?<span style=\"display:inline-flex;align-items:center;justify-content:center;min-width:26px;height:26px;border:1px solid #000;font-weight:800;\">+<\/span><\/summary>\n<p style=\"margin:0 0 18px;\">The general rate is <strong style=\"color:#000;font-weight:800;\">25%<\/strong>. There is a reduced rate of <strong style=\"color:#000;font-weight:800;\">23%<\/strong> for companies with turnover below one million euros in the previous year, a <strong style=\"color:#000;font-weight:800;\">20%<\/strong> rate for tax-protected cooperatives, and a <strong style=\"color:#000;font-weight:800;\">15%<\/strong> rate for newly created entities during the first period with a positive tax base and the following one.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;padding:0;\">\n<summary style=\"cursor:pointer;display:flex;align-items:center;justify-content:space-between;gap:16px;padding:18px 0;color:#000;font-weight:800;list-style:none;\">How is corporate tax calculated?<span style=\"display:inline-flex;align-items:center;justify-content:center;min-width:26px;height:26px;border:1px solid #000;font-weight:800;\">+<\/span><\/summary>\n<p style=\"margin:0 0 18px;\">The calculation starts from the year&#8217;s <strong style=\"color:#000;font-weight:800;\">accounting result<\/strong>, which is corrected through off-book tax adjustments (non-deductible expenses, temporary differences, offset of prior-year losses) to obtain the <strong style=\"color:#000;font-weight:800;\">tax base<\/strong>. The relevant rate is applied to that base to obtain the gross liability, from which deductions, reliefs and instalment payments already made are subtracted.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;padding:0;\">\n<summary style=\"cursor:pointer;display:flex;align-items:center;justify-content:space-between;gap:16px;padding:18px 0;color:#000;font-weight:800;list-style:none;\">What happens if I file corporate tax late?<span style=\"display:inline-flex;align-items:center;justify-content:center;min-width:26px;height:26px;border:1px solid #000;font-weight:800;\">+<\/span><\/summary>\n<p style=\"margin:0 0 18px;\">Failing to file, or filing Form 200 late, entails <strong style=\"color:#000;font-weight:800;\">surcharges for late filing<\/strong>, calculated on the amount payable and increasing the greater the delay. If the Tax Agency has first formally requested the filing, in addition to the surcharges <strong style=\"color:#000;font-weight:800;\">penalties<\/strong> may be imposed, even on companies with no amount to pay.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;padding:0;\">\n<summary style=\"cursor:pointer;display:flex;align-items:center;justify-content:space-between;gap:16px;padding:18px 0;color:#000;font-weight:800;list-style:none;\">Which expenses are deductible in corporate tax?<span style=\"display:inline-flex;align-items:center;justify-content:center;min-width:26px;height:26px;border:1px solid #000;font-weight:800;\">+<\/span><\/summary>\n<p style=\"margin:0 0 18px;\">Accounting expenses are deductible when they meet the general requirements of being correlated with income, supported by documentation and allocated to the correct period, provided the tax rules do not expressly exclude them. Fines and penalties, non-qualifying donations, the <strong style=\"color:#000;font-weight:800;\">excess of depreciation<\/strong> over the tax limit and expenses arising from transactions with tax havens fall outside.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;padding:0;\">\n<summary style=\"cursor:pointer;display:flex;align-items:center;justify-content:space-between;gap:16px;padding:18px 0;color:#000;font-weight:800;list-style:none;\">Can I offset losses from previous years in corporate tax?<span style=\"display:inline-flex;align-items:center;justify-content:center;min-width:26px;height:26px;border:1px solid #000;font-weight:800;\">+<\/span><\/summary>\n<p style=\"margin:0 0 18px;\">Yes. <strong style=\"color:#000;font-weight:800;\">Tax losses<\/strong> generated in previous years can be offset against the current year&#8217;s positive tax base. This offset is subject to <strong style=\"color:#000;font-weight:800;\">percentage limits<\/strong> on the prior tax base, which vary according to the company&#8217;s volume of operations.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;padding:0;\">\n<summary style=\"cursor:pointer;display:flex;align-items:center;justify-content:space-between;gap:16px;padding:18px 0;color:#000;font-weight:800;list-style:none;\">Are instalment payments on corporate tax mandatory?<span style=\"display:inline-flex;align-items:center;justify-content:center;min-width:26px;height:26px;border:1px solid #000;font-weight:800;\">+<\/span><\/summary>\n<p style=\"margin:0 0 18px;\">Yes, as a general rule all companies subject to corporate tax must make <strong style=\"color:#000;font-weight:800;\">instalment payments on account<\/strong> through Form 202, in April, October and December. Not making them on time generates late-payment interest, even if the final tax return is neutral or results in a refund.<\/p>\n<\/details><\/div>\n<div id=\"gc-sticky-cta\" aria-label=\"GraciaCalbet quick actions\" style=\"display:none;opacity:0;position:fixed;right:max(18px,env(safe-area-inset-right));bottom:max(18px,env(safe-area-inset-bottom));z-index:9999;width:min(326px,calc(100vw - 36px));box-sizing:border-box;background:#ffffff;border:1px solid #000;color:#2b2b2b;font-family:Raleway,Arial,sans-serif;transition:opacity .25s ease;\">\n    <button type=\"button\" aria-label=\"Close consultation\" onclick=\"this.parentNode.style.display='none';\" style=\"position:absolute;top:7px;right:7px;width:26px;height:26px;padding:0;background:#fff;color:#000;border:0;font-size:22px;line-height:24px;text-align:center;cursor:pointer;\">\u00d7<\/button><\/p>\n<div style=\"padding:18px;\">\n<div style=\"display:flex;gap:10px;align-items:center;margin:0 30px 10px 0;\">\n        <img decoding=\"async\" style=\"display:block;width:24px;height:24px;object-fit:contain;\" src=\"https:\/\/graciacalbet.com\/images\/graciacalbet-icon.svg\" alt=\"\"><\/p>\n<p style=\"margin:0;color:#797979;font-size:11px;font-weight:800;letter-spacing:.16em;text-transform:uppercase;\">Tax consultation<\/p>\n<\/p><\/div>\n<p style=\"margin:0 0 8px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:17px;line-height:1.25;font-weight:800;\">Questions about your corporate tax?<\/p>\n<p style=\"margin:0 0 14px;color:#2b2b2b;font-size:14px;line-height:1.48;\">We review the liability, deductions and Form 200 deadlines.<\/p>\n<p style=\"display:flex;flex-wrap:wrap;gap:10px;margin:0;\">\n        <a style=\"display:inline-block;padding:11px 14px;background:#000;color:#fff;border:1px solid #000;font-size:14px;font-weight:800;line-height:1;text-align:center;text-decoration:none;\" href=\"https:\/\/graciacalbet.com\/en\/contact\/\">Request a consultation<\/a><br \/>\n        <a style=\"display:inline-block;padding:11px 14px;background:#fff;color:#000;border:1px solid #000;font-size:14px;font-weight:800;line-height:1;text-align:center;text-decoration:none;\" href=\"https:\/\/graciacalbet.com\/en\/services\/tax\/corporate-tax\/\">View service<\/a>\n      <\/p>\n<\/p><\/div>\n<\/p><\/div>\n<p>  <script>\n    (function(){\n      var cta=document.getElementById('gc-sticky-cta');\n      if(!cta){return;}\n      function show(){cta.style.display='block';requestAnimationFrame(function(){cta.style.opacity='1';});}\n      if(window.matchMedia && window.matchMedia('(max-width: 767px)').matches){setTimeout(show,10000);}else{show();}\n    })();\n  <\/script><br \/>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>A practical guide to corporate tax in Spain for 2026: who must file, tax rates, Form 200 deadlines and the most common mistakes when calculating it.<\/p>\n","protected":false},"author":1,"featured_media":68,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5809","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/graciacalbet.com\/en\/wp-json\/wp\/v2\/posts\/5809","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/graciacalbet.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/graciacalbet.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/graciacalbet.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/graciacalbet.com\/en\/wp-json\/wp\/v2\/comments?post=5809"}],"version-history":[{"count":1,"href":"https:\/\/graciacalbet.com\/en\/wp-json\/wp\/v2\/posts\/5809\/revisions"}],"predecessor-version":[{"id":5810,"href":"https:\/\/graciacalbet.com\/en\/wp-json\/wp\/v2\/posts\/5809\/revisions\/5810"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/graciacalbet.com\/en\/wp-json\/wp\/v2\/media\/68"}],"wp:attachment":[{"href":"https:\/\/graciacalbet.com\/en\/wp-json\/wp\/v2\/media?parent=5809"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/graciacalbet.com\/en\/wp-json\/wp\/v2\/categories?post=5809"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/graciacalbet.com\/en\/wp-json\/wp\/v2\/tags?post=5809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}