{"id":17261,"date":"2026-02-20T09:00:00","date_gmt":"2026-02-20T08:00:00","guid":{"rendered":"https:\/\/delaguialuzon.com\/?p=17261"},"modified":"2026-04-29T22:56:01","modified_gmt":"2026-04-29T20:56:01","slug":"spain-corporate-tax","status":"publish","type":"post","link":"https:\/\/delaguialuzon.com\/en\/blog\/spain-corporate-tax\/","title":{"rendered":"Spain corporate tax: What you need to know for your business"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"17261\" class=\"elementor elementor-17261\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f804914 e-flex e-con-boxed e-con e-parent\" data-id=\"1f804914\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f7f5443 elementor-widget elementor-widget-text-editor\" data-id=\"2f7f5443\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style=\"background-color: #f5f5f5; padding: 25px; margin: 25px 0;\"><h2>Essential guide to <strong>Spain corporate tax<\/strong>: rates and incentives for 2026<\/h2><ul style=\"list-style-type: disc; padding-left: 20px; margin: 15px 0;\"><li><strong>Spain corporate tax<\/strong> operates at a standard 25% rate, but SMEs, micro-enterprises, and qualifying startups benefit from substantially reduced rates and phased reductions.<\/li><li><strong>2026 SME rates:<\/strong> Companies with turnover under \u20ac10 million pay 23% (reducing progressively to 20% by 2029).<\/li><li><strong>2026 micro-enterprise rates:<\/strong> Tiered system with 19% on first \u20ac50,000 taxable income and 21% on the remainder (for companies with turnover under \u20ac1 million).<\/li><li><strong>Startup rate:<\/strong> Qualifying new companies and certified startups benefit from 15% rate for first two profitable years under Spain&#8217;s Startup Law 28\/2022.<\/li><li><strong>EU Pillar Two rules:<\/strong> Large multinational groups (revenue above \u20ac750 million) face minimum effective 15% tax rate through Top-Up Tax mechanism.<\/li><li><strong>ETVE holding regime:<\/strong> Participation exemption on qualifying dividends and capital gains for international holding structures.<\/li><li><strong>Regional advantages:<\/strong> Comunidad Valenciana wealth tax threshold increased to \u20ac1 million; Canary Islands ZEC regime offers 4% corporate rate for qualifying companies.<\/li><\/ul><\/div><h2>Understanding <strong>Spain corporate tax<\/strong> in 2026: your complete guide<\/h2><p><strong>Spain corporate tax<\/strong> has positioned the country as one of Europe&#8217;s most attractive destinations for business growth and international investment.<\/p><p>With its strategic Mediterranean location, modern infrastructure, extensive EU treaty network, and compelling tax incentives, Spain continues to draw foreign companies, startups, and SMEs seeking expansion opportunities in Southern Europe.<\/p><p>Recent corporate tax reforms have brought significant changes to <strong>Spain corporate tax<\/strong> rules, opening new opportunities for different types of businesses.<\/p><p>From updated SME taxation rules and enhanced startup incentives under <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-startup-visa\/\">Spain&#8217;s Startup Law 28\/2022<\/a> to advantageous <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/complete-guide-to-the-etve-tax-regime-in-spain\/\">ETVE holding structures<\/a> for international groups, the landscape is shifting in favour of innovation, growth, and cross-border investment.<\/p><p>Whether you are a small business exploring <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/setting-up-a-business-in-spain\/\">how to set up a business in Spain<\/a>, a new venture launching under startup tax incentives, or an established multinational planning <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/cross-border-ma-spain\/\">cross-border expansion into Spain<\/a>, understanding <strong>Spain corporate tax<\/strong> is essential for optimising your tax position.<\/p><h2>Standard rate and basic framework of <strong>Spain corporate tax<\/strong><\/h2><p>The base rate of <strong>Spain corporate tax<\/strong> (Impuesto sobre Sociedades) is <strong>25%<\/strong> for most resident companies.<\/p><p>According to <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/en_gb\/impuesto-sobre-sociedades\/que-base-imponible-se-determina-sociedades\/tipo-impositivo.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">AEAT official guidance<\/a>, this standard rate applies to corporate income and aligns Spain with most EU member states.<\/p><p>However, the actual effective rate varies significantly depending on company size, type, sector, and structure, with numerous reduced rates and special regimes available.<\/p><h3>Resident vs non-resident companies under <strong>Spain corporate tax<\/strong><\/h3><p>How <strong>Spain corporate tax<\/strong> applies depends critically on your company&#8217;s tax residency status:<\/p><table style=\"width: 100%; border-collapse: collapse; margin: 25px 0;\"><thead style=\"background-color: #768f6f; color: white;\"><tr><th style=\"padding: 15px; text-align: left; border: 1px solid #ddd;\">Company Type<\/th><th style=\"padding: 15px; text-align: left; border: 1px solid #ddd;\">Tax Base<\/th><th style=\"padding: 15px; text-align: left; border: 1px solid #ddd;\">Key Characteristics<\/th><\/tr><\/thead><tbody><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>Resident companies<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Worldwide income<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Taxed on all global profits; full access to Spanish tax incentives and treaty benefits<\/td><\/tr><tr><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>Non-resident (with PE)<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Spanish-source income through permanent establishment<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Branch operations; same rate as residents but limited deductions<\/td><\/tr><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>Non-resident (without PE)<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Spanish-source income only<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Subject to Non-Resident Income Tax (IRNR); withholding tax regime<\/td><\/tr><\/tbody><\/table><p>Understanding this distinction is crucial when planning your <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/legal-structure-startup-in-spain\/\">legal structure for operating in Spain<\/a>.<\/p><h2>2026 reduced rates: SMEs, micro-enterprises, and startups<\/h2><p>One of the most significant recent developments in <strong>Spain corporate tax<\/strong> is the progressive reduction of rates for smaller companies and innovative startups.<\/p><h3>SME corporate tax rates (turnover under \u20ac10 million)<\/h3><p>According to <a href=\"https:\/\/administracion.gob.es\/pag_Home\/en\/Tu-espacio-europeo\/derechos-obligaciones\/empresas\/impuestos\/sociedades\/info-general.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">official Spanish administration guidance<\/a>, SMEs with annual turnover below \u20ac10 million benefit from reduced <strong>Spain corporate tax<\/strong> rates that decrease progressively through 2029.<\/p><table style=\"width: 100%; border-collapse: collapse; margin: 25px 0;\"><thead style=\"background-color: #768f6f; color: white;\"><tr><th style=\"padding: 15px; text-align: left; border: 1px solid #ddd;\">Tax Year<\/th><th style=\"padding: 15px; text-align: left; border: 1px solid #ddd;\">SME Rate<\/th><th style=\"padding: 15px; text-align: left; border: 1px solid #ddd;\">Savings vs Standard (25%)<\/th><\/tr><\/thead><tbody><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 12px; border: 1px solid #ddd;\">2025<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>24%<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">1 percentage point<\/td><\/tr><tr><td style=\"padding: 12px; border: 1px solid #ddd;\">2026<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>23%<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">2 percentage points<\/td><\/tr><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 12px; border: 1px solid #ddd;\">2027<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>22%<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">3 percentage points<\/td><\/tr><tr><td style=\"padding: 12px; border: 1px solid #ddd;\">2028<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>21%<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">4 percentage points<\/td><\/tr><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 12px; border: 1px solid #ddd;\">2029+<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>20%<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">5 percentage points<\/td><\/tr><\/tbody><\/table><p style=\"font-size: 0.9em; margin-top: -15px; margin-bottom: 25px;\"><em>Source: AEAT and PwC Spain corporate tax summaries<\/em><\/p><h3>Micro-enterprise rates (turnover under \u20ac1 million)<\/h3><p>Micro-enterprises benefit from even more favourable treatment under <strong>Spain corporate tax<\/strong> through a tiered bracket system.<\/p><p>According to <a href=\"https:\/\/taxsummaries.pwc.com\/spain\/corporate\/taxes-on-corporate-income\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">PwC tax summaries<\/a>, these companies enjoy lower rates on the first \u20ac50,000 of taxable income, with slightly higher rates on the excess.<\/p><table style=\"width: 100%; border-collapse: collapse; margin: 25px 0;\"><thead style=\"background-color: #768f6f; color: white;\"><tr><th style=\"padding: 15px; text-align: left; border: 1px solid #ddd;\">Tax Year<\/th><th style=\"padding: 15px; text-align: left; border: 1px solid #ddd;\">Rate on First \u20ac50,000<\/th><th style=\"padding: 15px; text-align: left; border: 1px solid #ddd;\">Rate on Excess<\/th><th style=\"padding: 15px; text-align: left; border: 1px solid #ddd;\">Effective Rate (\u20ac100k profit)<\/th><\/tr><\/thead><tbody><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 12px; border: 1px solid #ddd;\">2025<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>21%<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>22%<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">21.5%<\/td><\/tr><tr><td style=\"padding: 12px; border: 1px solid #ddd;\">2026<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>19%<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>21%<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">20.0%<\/td><\/tr><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 12px; border: 1px solid #ddd;\">2027<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>17%<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>20%<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">18.5%<\/td><\/tr><tr><td style=\"padding: 12px; border: 1px solid #ddd;\">2028+<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>17%<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>20%<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">18.5%<\/td><\/tr><\/tbody><\/table><p>This tiered structure under <strong>Spain corporate tax<\/strong> creates meaningful savings for smaller operating companies planning early-stage growth and managing cash flow efficiency.<\/p><h3>Startup corporate tax rate: 15% for qualifying new companies<\/h3><p>Qualifying startups and newly incorporated companies benefit from a special 15% <strong>Spain corporate tax<\/strong> rate for their first two profitable tax periods.<\/p><div style=\"background-color: #768f6f; color: white; padding: 20px; margin: 25px 0; border-radius: 5px;\"><h3 style=\"color: white; margin-top: 0;\">Startup tax benefits under Spain&#8217;s Startup Law 28\/2022<\/h3><ul style=\"color: white; padding-left: 20px; margin: 10px 0;\"><li><strong>15% corporate tax rate<\/strong> for first two profitable years (vs 25% standard)<\/li><li>Applies to newly created companies and certified innovative startups<\/li><li>Must be registered in Commercial or Cooperative Registry within last 5 years (7 years for biotech\/energy)<\/li><li>Certification from ENISA (National Innovation Company) required for full benefits<\/li><li>Cannot be formed primarily by shareholders who previously operated same activity<\/li><li>Enhanced investor deductions: 50% deduction on investments up to \u20ac100,000 annually<\/li><li>Stock option tax deferral benefits for employees<\/li><\/ul><\/div><p>This favourable <strong>Spain corporate tax<\/strong> treatment for startups makes Spain increasingly competitive with other European innovation hubs.<\/p><h2>Enhanced capitalisation reserve: reducing <strong>Spain corporate tax<\/strong> through equity growth<\/h2><p>One of the most valuable planning tools under <strong>Spain corporate tax<\/strong> is the enhanced capitalisation reserve, which allows companies to reduce their taxable base when they increase equity.<\/p><p>According to <a href=\"https:\/\/taxsummaries.pwc.com\/spain\/corporate\/tax-credits-and-incentives\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">PwC guidance on tax credits and incentives<\/a>, the reduction percentages are tied to workforce growth, creating additional benefits for companies that create jobs.<\/p><table style=\"width: 100%; border-collapse: collapse; margin: 25px 0;\"><thead style=\"background-color: #768f6f; color: white;\"><tr><th style=\"padding: 15px; text-align: left; border: 1px solid #ddd;\">Workforce Growth<\/th><th style=\"padding: 15px; text-align: left; border: 1px solid #ddd;\">Tax Base Reduction<\/th><th style=\"padding: 15px; text-align: left; border: 1px solid #ddd;\">Requirements<\/th><\/tr><\/thead><tbody><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 12px; border: 1px solid #ddd;\">Standard (no requirement)<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>20%<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Equity increase maintained<\/td><\/tr><tr><td style=\"padding: 12px; border: 1px solid #ddd;\">+2% to +5% increase<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>23%<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Workforce level maintained for specified period<\/td><\/tr><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 12px; border: 1px solid #ddd;\">+5% to +10% increase<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>26.5%<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Additional documentation required<\/td><\/tr><tr><td style=\"padding: 12px; border: 1px solid #ddd;\">Over +10% increase<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>30%<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Higher reduction for significant job creation<\/td><\/tr><\/tbody><\/table><p>This mechanism within <strong>Spain corporate tax<\/strong> rewards companies that strengthen their equity base while simultaneously creating employment.<\/p><h2>Branch vs subsidiary: choosing the right structure for <strong>Spain corporate tax<\/strong><\/h2><p>Foreign companies expanding into Spain must decide between establishing a branch (permanent establishment) or creating a Spanish subsidiary.<\/p><p>This structural decision significantly impacts how <strong>Spain corporate tax<\/strong> applies and which incentives are available.<\/p><table style=\"width: 100%; border-collapse: collapse; margin: 25px 0;\"><thead style=\"background-color: #768f6f; color: white;\"><tr><th style=\"padding: 15px; text-align: left; border: 1px solid #ddd;\">Structure<\/th><th style=\"padding: 15px; text-align: left; border: 1px solid #ddd;\">Tax Treatment<\/th><th style=\"padding: 15px; text-align: left; border: 1px solid #ddd;\">Advantages<\/th><th style=\"padding: 15px; text-align: left; border: 1px solid #ddd;\">Limitations<\/th><\/tr><\/thead><tbody><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>Branch (PE)<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Same corporate tax rate; Spanish-source income only<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Simpler setup; losses may offset parent company profits<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Restricted deductions; limited treaty benefits; less access to incentives<\/td><\/tr><tr><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>Subsidiary (SL)<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Full resident company treatment on worldwide income<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Complete access to SME rates, startup incentives, R&amp;D credits, treaty network<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Higher administrative burden; separate legal entity requirements<\/td><\/tr><\/tbody><\/table><p>For most foreign companies planning substantial operations, a subsidiary structure provides far more flexibility for optimising <strong>Spain corporate tax<\/strong> through access to reduced rates and special regimes.<\/p><p>Understanding <a href=\"https:\/\/delaguialuzon.com\/en\/commercial-law\/\">Spanish commercial law<\/a> requirements is essential when establishing either structure.<\/p><h2>ETVE holding regime: optimising <strong>Spain corporate tax<\/strong> for international groups<\/h2><p>The ETVE (Entidad de Tenencia de Valores Extranjeros) regime represents one of the most powerful tools within <strong>Spain corporate tax<\/strong> for foreign companies managing international shareholdings.<\/p><p>This participation exemption regime offers substantial tax benefits for qualifying holding structures and is particularly valuable for cross-border M&amp;A and international investment.<\/p><div style=\"background-color: #768f6f; color: white; padding: 20px; margin: 25px 0; border-radius: 5px;\"><h3 style=\"color: white; margin-top: 0;\">ETVE regime key benefits<\/h3><ul style=\"color: white; padding-left: 20px; margin: 10px 0;\"><li><strong>Participation exemption:<\/strong> Up to 95-100% exemption on dividends and capital gains from qualifying foreign subsidiaries<\/li><li><strong>Minimum shareholding:<\/strong> Generally 5% direct ownership held for at least 1 year<\/li><li><strong>Treaty network access:<\/strong> Benefit from Spain&#8217;s extensive double taxation treaty coverage (90+ countries)<\/li><li><strong>Reduced withholding:<\/strong> Potentially reduced or eliminated withholding taxes under EU directives and bilateral treaties<\/li><li><strong>Low administrative burden:<\/strong> Streamlined compliance with proper accounting support<\/li><li><strong>EU directive alignment:<\/strong> Compatible with Parent-Subsidiary Directive for intra-EU structures<\/li><\/ul><\/div><p>The ETVE regime makes <strong>Spain corporate tax<\/strong> particularly attractive for multinational groups structuring their European or global operations.<\/p><p>For detailed analysis, see our comprehensive guide to the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/complete-guide-to-the-etve-tax-regime-in-spain\/\">ETVE tax regime in Spain<\/a>.<\/p><h2>EU Pillar Two minimum tax and <strong>Spain corporate tax<\/strong><\/h2><p>Large multinational groups must now consider EU Pillar Two rules as part of <strong>Spain corporate tax<\/strong> planning.<\/p><p>Spain has implemented the <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=CELEX:32022L2523&amp;from=ES\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">EU Council Directive 2022\/2523<\/a> establishing a global minimum effective tax rate of 15% for qualifying multinational groups.<\/p><p>This affects groups with consolidated annual revenue exceeding \u20ac750 million and ensures they pay at least 15% effective tax in each jurisdiction where they operate, through a Top-Up Tax mechanism where necessary.<\/p><p>While this primarily impacts very large corporations rather than SMEs or startups, it demonstrates Spain&#8217;s alignment with international tax standards and OECD frameworks.<\/p><h2>R&amp;D and innovation incentives under <strong>Spain corporate tax<\/strong><\/h2><p>Spain offers substantial tax credits and deductions for research, development, and technological innovation that can significantly reduce effective <strong>Spain corporate tax<\/strong> rates.<\/p><table style=\"width: 100%; border-collapse: collapse; margin: 25px 0;\"><thead style=\"background-color: #768f6f; color: white;\"><tr><th style=\"padding: 15px; text-align: left; border: 1px solid #ddd;\">Incentive Type<\/th><th style=\"padding: 15px; text-align: left; border: 1px solid #ddd;\">Credit\/Deduction Rate<\/th><th style=\"padding: 15px; text-align: left; border: 1px solid #ddd;\">Key Features<\/th><\/tr><\/thead><tbody><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>R&amp;D expenses<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">25% base rate; 42% on excess over average of prior 2 years<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Applies to qualifying research and development activities<\/td><\/tr><tr><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>Technological innovation<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">12% on qualifying innovation costs<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Separate from R&amp;D; covers technological advancement activities<\/td><\/tr><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>Patent Box regime<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">10% effective rate on qualifying IP income<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Applies to income from patents and other qualifying intellectual property<\/td><\/tr><\/tbody><\/table><p>These R&amp;D incentives can be combined with reduced SME or startup rates, creating highly competitive effective <strong>Spain corporate tax<\/strong> rates for innovative companies.<\/p><h2>Regional tax advantages: Comunidad Valenciana and Canary Islands<\/h2><p>Regional measures can significantly enhance the benefits of <strong>Spain corporate tax<\/strong> planning, particularly in the Valencian Community and Canary Islands.<\/p><h3>Comunidad Valenciana wealth tax threshold increase<\/h3><p>The Valencian Community increased its <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/en_gb\/declaraciones-informativas-otros-impuestos-tasas\/impuesto-sobre-patrimonio.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">wealth tax<\/a> exemption threshold from \u20ac500,000 to \u20ac1,000,000, providing substantial relief for entrepreneurs, business owners, and investors operating in the region.<\/p><p>This regional advantage, combined with Valencia&#8217;s strategic Mediterranean location, world-class port infrastructure serving European and North African markets, and strong digital and tech ecosystem, makes the region particularly attractive for business expansion.<\/p><h3>Canary Islands Special Zone (ZEC)<\/h3><p>The Canary Islands ZEC regime offers an extraordinarily low 4% <strong>Spain corporate tax<\/strong> rate for qualifying companies that establish operations in the islands and meet investment and employment requirements.<\/p><p>New companies may register for ZEC status until 31 December 2026, with the regime applicable until 31 December 2032, making this one of the most attractive corporate tax environments in the EU.<\/p><h2>Filing obligations and compliance calendar<\/h2><p>Companies subject to <strong>Spain corporate tax<\/strong> must comply with strict filing deadlines:<\/p><table style=\"width: 100%; border-collapse: collapse; margin: 25px 0;\"><thead style=\"background-color: #768f6f; color: white;\"><tr><th style=\"padding: 15px; text-align: left; border: 1px solid #ddd;\">Filing<\/th><th style=\"padding: 15px; text-align: left; border: 1px solid #ddd;\">Purpose<\/th><th style=\"padding: 15px; text-align: left; border: 1px solid #ddd;\">Deadline<\/th><\/tr><\/thead><tbody><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>Modelo 200<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Annual corporate tax return<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Within 25 days of 6th month after fiscal year-end (July for calendar-year companies)<\/td><\/tr><tr><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>Modelo 202<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Quarterly advance corporate tax payments<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">April, October, December (generally 18% of prior year liability)<\/td><\/tr><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>Modelo 303<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Quarterly VAT return<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Within 20 days after each quarter<\/td><\/tr><tr><td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>Modelo 347<\/strong><\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">Annual declaration of operations over \u20ac3,005.06<\/td><td style=\"padding: 12px; border: 1px solid #ddd;\">February (for previous year)<\/td><\/tr><\/tbody><\/table><p>Proper compliance with <strong>Spain corporate tax<\/strong> filing requirements is essential to avoid penalties and maintain good standing with Spanish tax authorities.<\/p><p>Our <a href=\"https:\/\/delaguialuzon.com\/en\/tax-law-and-accounting\/\">tax law and accounting services<\/a> ensure timely and accurate compliance with all obligations.<\/p><h2>Strategic planning for <strong>Spain corporate tax<\/strong> optimisation<\/h2><p>Maximising the benefits available under <strong>Spain corporate tax<\/strong> requires careful advance planning and coordination across legal, tax, and operational considerations.<\/p><p>Key planning areas include:<\/p><ul style=\"list-style-type: disc; padding-left: 20px; margin: 20px 0;\"><li>Choosing the optimal legal structure (branch vs subsidiary vs holding company)<\/li><li>Timing business incorporation to maximise startup rate benefits<\/li><li>Structuring equity increases to qualify for enhanced capitalisation reserve reductions<\/li><li>Planning workforce growth to access higher reduction percentages<\/li><li>Coordinating R&amp;D activities to maximise available tax credits<\/li><li>Ensuring startup certification from ENISA for Law 28\/2022 benefits<\/li><li>Structuring international shareholdings to leverage ETVE exemptions<\/li><li>Managing transfer pricing to comply with OECD and EU requirements<\/li><li>Understanding how <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/types-taxes-spain\/\">different types of taxes in Spain<\/a> interact<\/li><\/ul><div style=\"background-color: #f5f5f5; padding: 25px; margin: 25px 0;\"><h2>Expert guidance on <strong>Spain corporate tax<\/strong> planning<\/h2><p>Delagu\u00eda y Luz\u00f3n provides specialist advice on <strong>Spain corporate tax<\/strong> planning, international structuring, SME and startup incentives, ETVE holding regimes, and ongoing compliance for foreign companies and investors operating in Spain.<\/p><p>Our integrated approach combines corporate tax planning with commercial law structuring, ensuring your business benefits from all available incentives while maintaining full compliance with Spanish and EU requirements.<\/p><p>Whether you are expanding into Spain for the first time, optimising an existing structure, or managing cross-border transactions, we provide personalised guidance tailored to your specific circumstances.<\/p><p><strong>Email:<\/strong> <a href=\"mailto:felix.delaguia@delaguialuzon.com\">felix.delaguia@delaguialuzon.com<\/a><\/p><p><strong>Phone:<\/strong> <a href=\"tel:+34963741657\">+34 963 74 16 57<\/a><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e0c14b7 e-flex e-con-boxed e-con e-parent\" data-id=\"e0c14b7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-511849e3 elementor-widget elementor-widget-heading\" data-id=\"511849e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ: Spain corporate tax<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e48afc1 elementor-widget elementor-widget-n-accordion\" data-id=\"6e48afc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1850\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1850\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What is the standard corporate tax rate in Spain? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1850\" class=\"elementor-element elementor-element-18d90924 e-con-full e-flex e-con e-child\" data-id=\"18d90924\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5436da1d elementor-widget elementor-widget-text-editor\" data-id=\"5436da1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The standard corporate tax rate remains 25%, but SMEs and startups benefit from reduced rates under the new reforms.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1851\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1851\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What tax incentives are available for SMEs in Spain? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1851\" class=\"elementor-element elementor-element-5cc2e2f8 e-con-full e-flex e-con e-child\" data-id=\"5cc2e2f8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56c10238 elementor-widget elementor-widget-text-editor\" data-id=\"56c10238\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>SMEs with turnover under \u20ac10 million enjoy phased reductions from 24% in 2025 down to 21% in 2028. Micro-enterprises with turnover under \u20ac1 million receive even lower tiered rates.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1852\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1852\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What is the Spanish Startup Law? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1852\" class=\"elementor-element elementor-element-5333aedb e-con-full e-flex e-con e-child\" data-id=\"5333aedb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6bccf7df elementor-widget elementor-widget-text-editor\" data-id=\"6bccf7df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The Spanish Startup Law offers special tax incentives for new companies, making Spain an attractive base for entrepreneurs and tech-driven ventures.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1853\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1853\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How does the ETVE holding regime help foreign companies? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1853\" class=\"elementor-element elementor-element-47521991 e-flex e-con-boxed e-con e-child\" data-id=\"47521991\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2331b793 elementor-widget elementor-widget-text-editor\" data-id=\"2331b793\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The ETVE regime provides up to 95% exemptions from dividends and capital gains on foreign subsidiaries, making it ideal for cross-border M&amp;A and international expansion.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1854\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1854\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What is the Beckham Law and who can use it? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1854\" class=\"elementor-element elementor-element-6462a0ac e-flex e-con-boxed e-con e-child\" data-id=\"6462a0ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5dd19fda elementor-widget elementor-widget-text-editor\" data-id=\"5dd19fda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The Beckham Law allows foreign professionals in Spain to pay a flat 24% tax on Spanish income for up to six years, while keeping foreign income exempt.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1855\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1855\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Are there regional tax advantages in Spain? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1855\" class=\"elementor-element elementor-element-629a613b e-flex e-con-boxed e-con e-child\" data-id=\"629a613b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b5c4254 elementor-widget elementor-widget-text-editor\" data-id=\"7b5c4254\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Yes. For example, Comunidad Valenciana doubled its wealth tax exemption threshold to \u20ac1,000,000 in 2025, offering more relief than the national standard.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        .lwrp .lwrp-list-row-container{\r\n            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       }\r\n            .lwrp .lwrp-title{\r\n                \r\n                \r\n            }.lwrp .lwrp-description{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-multi-container{\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-multi-container ul.lwrp-list{\r\n                margin-top: 0px;\r\n                margin-bottom: 0px;\r\n                padding-top: 0px;\r\n                padding-bottom: 0px;\r\n            }\r\n            .lwrp .lwrp-list-double,\r\n            .lwrp .lwrp-list-triple{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-row-container{\r\n                justify-content: initial;\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n                \r\n                max-width: initial;\r\n            }\r\n            .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n            .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n                \r\n                \r\n                \r\n                \r\n            };\r\n        }<\/style>\r\n<div id=\"link-whisper-related-posts-widget\" class=\"link-whisper-related-posts lwrp\">\r\n    \r\n        <div class=\"lwrp-list-container\">\r\n                                <div class=\"lwrp-list lwrp-list-row-container lwrp-list-single-row\">\r\n                <div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/everything-know-capital-gains-tax-property-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"270\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/10\/property-capital-gains-tax-inheritance-tax-spain.webp\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"property capital gains tax\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/10\/property-capital-gains-tax-inheritance-tax-spain.webp 1280w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/10\/property-capital-gains-tax-inheritance-tax-spain-300x169.webp 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/10\/property-capital-gains-tax-inheritance-tax-spain-1024x576.webp 1024w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/10\/property-capital-gains-tax-inheritance-tax-spain-768x432.webp 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Everything there is to know about property capital gains tax and inheritance tax in Spain<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/types-taxes-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"319\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/12\/spanish-tax-rates.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Spanish tax rates\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/12\/spanish-tax-rates.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/12\/spanish-tax-rates-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/12\/spanish-tax-rates-768x511.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">What are the different types of taxes in Spain?<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/self-employed-spain-reduce-your-taxes\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"270\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/07\/self-employed-freelancer-spain.webp\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"self-employed in Spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/07\/self-employed-freelancer-spain.webp 1280w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/07\/self-employed-freelancer-spain-300x169.webp 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/07\/self-employed-freelancer-spain-1024x576.webp 1024w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/07\/self-employed-freelancer-spain-768x432.webp 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">How to reduce your self-employed taxes in Spain?<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-regional-property-taxes\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"270\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/11\/Spain-regional-property-taxes.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Spain regional property taxes\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/11\/Spain-regional-property-taxes.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/11\/Spain-regional-property-taxes-300x169.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/11\/Spain-regional-property-taxes-768x432.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Spain\u2019s regional property taxes demystified<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/corporate-social-management\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/10\/corporate-social-management.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"corporate social management\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/10\/corporate-social-management.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/10\/corporate-social-management-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/10\/corporate-social-management-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Corporate social management<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/possible-elimination-golden-visa-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/golden-visas.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"golden visas\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/golden-visas.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/golden-visas-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/golden-visas-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">The golden visa in Spain: Possible elimination and legal impact<\/span><\/a><\/div>                <\/div>\r\n                <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Spain\u2019s corporate tax framework positions the country as one of Europe\u2019s most attractive destinations for business expansion. Reduced SME rates, targeted startup incentives, the ETVE holding regime, and advantages under the Beckham Law create strong opportunities for foreign companies seeking efficient structures, long-term growth, and competitive tax planning within the EU.<\/p>\n","protected":false},"author":5,"featured_media":17285,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_mbp_gutenberg_autopost":false,"_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-17261","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categorizar"],"_links":{"self":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/17261","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/comments?post=17261"}],"version-history":[{"count":44,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/17261\/revisions"}],"predecessor-version":[{"id":24590,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/17261\/revisions\/24590"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media\/17285"}],"wp:attachment":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media?parent=17261"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/categories?post=17261"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/tags?post=17261"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}