Es Corporate Tax

Spain Corporate Income Tax (Impuesto sobre Sociedades) Skill v1.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Based on work by Nambu89 (Impuestify) and Pau March (larenta), licensed under MIT. Adapted for the OpenAccountants format.

Section 1 -- Quick Reference

Section 2 -- Tax Rates (Tipos de Gravamen) 2025

Common Territory (Territorio Común) -- Ley 7/2024

ERD Transitional Calendar (Ley 7/2024)

Foral Territories

Special Regimes

Section 3 -- Liquidation Pipeline (Modelo 200)

The IS computation follows this pipeline:

1. Resultado contable (accounting profit)
   + Ajustes positivos (non-deductible expenses, amortization differences)
   - Ajustes negativos (exempt income, timing differences)
   - Reserva de capitalización (Art. 25 LIS)
   = Base imponible previa
   - Reserva de nivelación (Art. 105 LIS, ERD only)
   - Compensación BINs (Art. 26 LIS)
   - RIC Canarias (if applicable)
   = Base imponible (floor: EUR 0)
   × Tipo de gravamen (rate table above)
   = Cuota íntegra
   - Deducciones (I+D, IT, donativos, empleo, cine...)
   - Bonificaciones (Ceuta/Melilla, cooperativas)
   = Cuota líquida (with tributación mínima floor if applicable)
   - Retenciones e ingresos a cuenta
   - Pagos fraccionados (Modelo 202)
   = Resultado liquidación (a ingresar / a devolver)

Section 4 -- Key Computations

4.1 Reserva de Capitalización (Art. 25 LIS)

Reduces base imponible for companies that increase their fondos propios (equity).

2025 scale by workforce growth:

• 0% workforce increase: 20% reduction
• 2%+ workforce increase: 23% reduction
• 5%+ workforce increase: 26.5% reduction
• 8%+ workforce increase: 30% reduction

4.2 Compensación de Bases Imponibles Negativas (BINs) -- Art. 26 LIS

Past losses (BINs) reduce current positive base imponible:

BINs never expire (no time limit since 2015 reform).

4.3 Reserva de Nivelación (Art. 105 LIS) -- ERD Only

Only for companies with INCN < EUR 10M:

• Reduces base imponible by up to 10% (max EUR 1,000,000)
• Must be added back within 5 years if not offset by future losses
• Effectively allows "advance" loss compensation

4.4 Deducciones en Cuota

4.5 Bonificación Ceuta y Melilla (Art. 33.6 LIS)

• 50% bonificación on the cuota íntegra proportional to income generated in Ceuta/Melilla
• Proportion = rentas Ceuta-Melilla / resultado contable total
• Combined with 25% rate = effective ~12.5% on Ceuta/Melilla income

4.6 Tributación Mínima (Art. 30 bis LIS)

Applies to entities with INCN ≥ EUR 20M or in consolidated group:

If cuota líquida (after deductions) < minimum, it is raised to the minimum.

Section 5 -- Modelo 202: Pagos Fraccionados

Two Modalities

Calendar

Pago Fraccionado Mínimo (DA 14ª LIS)

For entities with INCN ≥ EUR 10M in modality Art. 40.3:

• Minimum payment: 23% of (resultado contable positivo + ajustes positivos) for the period
• Banking/hydrocarbon: 25%
• If calculated payment < minimum, minimum applies

Section 6 -- Non-Deductible Expenses (Gastos No Deducibles)

Section 7 -- ZEC Canarias (Zona Especial Canaria)

Special regime under Art. 43 Ley 19/1994:

Section 8 -- Worked Example: Standard SL

Input: SL Consultora Digital, Madrid. Calendar year 2025. INCN EUR 500,000. Resultado contable EUR 80,000. Gastos no deducibles EUR 3,000. Incremento fondos propios EUR 20,000. BINs pendientes EUR 15,000. No I+D. 1 employee with 33% disability.

Computation:

1. Resultado contable:                        EUR 80,000
2. + Ajustes positivos (gastos no deducibles): EUR 3,000
3. - Ajustes negativos:                        EUR 0
4. - Reserva capitalización (20% × 20,000):   EUR 4,000
   = Base imponible previa:                    EUR 79,000
5. - Compensación BINs (100%, free floor 1M):  EUR 15,000
   = Base imponible:                           EUR 64,000
6. Tipo gravamen: Microempresa (INCN < 1M)
   - First EUR 50,000 × 17% =                 EUR 8,500
   - Remaining EUR 14,000 × 20% =             EUR 2,800
   = Cuota íntegra:                            EUR 11,300
7. - Deducción empleo discapacidad (1 × 9,000): EUR 9,000
   = Cuota líquida:                            EUR 2,300
8. - Retenciones:                              EUR 0
   - Pagos fraccionados:                       EUR 0
   = Resultado liquidación:                    EUR 2,300 (a ingresar)

Tipo efectivo: 2,300 / 80,000 = 2.88%

Section 9 -- Filing Obligations

Exempt from filing Modelo 200:

• Entities fully exempt (Art. 9.1 LIS): State, CCAA, local entities
• Partially exempt entities with income exclusively from exempt sources, no withholdings, and no non-exempt income

Section 10 -- Conservative Defaults

PROHIBITIONS

• NEVER apply microempresa rates to entities with INCN ≥ EUR 1,000,000
• NEVER apply nueva creación rate beyond the first 2 fiscal years with positive base imponible
• NEVER compensate BINs beyond the percentage limit for the entity's INCN bracket
• NEVER exceed the 25% cuota íntegra limit for I+D/IT/donations combined
• NEVER forget tributación mínima for entities with INCN ≥ EUR 20M or consolidated groups
• NEVER apply ZEC 4% rate without verifying the employment ceiling
• NEVER deduct multas, sanciones, or retribución de fondos propios
• NEVER apply the Ley 7/2024 microempresa rates (17%/20%) to fiscal years before 2025
• NEVER apply common territory IS rates to entities fiscally domiciled in foral territories
• NEVER confuse IRPF (personal) with IS (corporate) -- completely different regimes

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as an asesor fiscal or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).