Corporate Tax Spain — Impuesto sobre Sociedades & Company Obligations
Running a Spanish S.L. or planning to form one? We explain the corporate tax obligations, IVA returns, annual accounts and how to structure your company tax efficiently.
Book a ConsultationWhat's covered in this consultation
- ✓ Impuesto sobre Sociedades (IS): rates, calculation, deadlines
- ✓ IVA (VAT): registration, quarterly returns, intra-EU transactions
- ✓ Annual accounts: what must be filed and when
- ✓ Director's salary vs dividends: optimal remuneration strategy
- ✓ Tax deductions available to Spanish companies
- ✓ Interplay with personal income tax (IRPF) for owner-directors
How It Works
Send a WhatsApp or book a free intro call
Describe your situation in a few lines. We'll confirm we can help and suggest the right consultation type. No commitment required — the first reply is always free.
We listen in your language and map your situation
Tell us everything. We speak English, Ukrainian, Spanish, Russian, Polish, Italian and Bulgarian. We'll ask the right questions and give you a complete picture of your legal and tax position.
You leave with a clear action plan
Not 'consult a lawyer.' Specific next steps, documents needed, deadlines to know, and — if your case needs full legal handling — a direct introduction to the LexDixit team.
Frequently Asked Questions
The standard Impuesto sobre Sociedades rate is 25%. New companies benefit from a reduced 15% rate for their first two profitable years. Special rates apply to certain sectors (cooperatives, charities, etc.). We identify which rates apply to your company.
The corporate tax return (Modelo 200) is filed within 25 days following the 6-month period after your company's fiscal year end. For companies with a standard fiscal year (January–December), this means filing by 25 July. Quarterly IVA returns are due in April, July, October, and January.
If your company provides taxable goods or services in Spain, IVA registration is generally required with no minimum threshold. The standard IVA rate is 21%, with reduced rates of 10% and 4% for certain goods and services. Services to EU business clients may qualify for the reverse charge mechanism.
Failure to file annual accounts (Cuentas Anuales) with the Mercantile Registry within 7 months of the fiscal year end results in fines starting at €1,200 and can ultimately lead to administrative dissolution of the company. We advise on compliance requirements and deadlines.
Free express diagnostic of your situation
In 15 minutes we'll tell you whether this solution fits you and what to do next. Send us a WhatsApp — we usually reply within 2 hours.