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We manage your company's Corporate Income Tax, accounting and tax obligations within a continuous, clear and professional service.
Your company's annual tax explained clearly
What is Corporate Income Tax and how does it affect your company?
Corporate Income Tax taxes the profits obtained by companies and other legal entities resident in Spain. It is calculated from the accounting result, applying the tax adjustments established by Ley 27/2014, and is filed annually through Modelo 200. Knowing the rates that apply to you, the available deductions and the exact deadlines can make a real difference in what your company pays the Tax Office each year.
Who is required to file it?
All limited liability companies, public limited companies and other legal entities resident in Spain must file Corporate Income Tax, even if they have not made a profit or have had losses during the financial year.
Tax rates in force in 2026
The general rate is 25% for large companies. SMEs with turnover below 10 million are taxed at 23%, and micro-enterprises with income below one million apply a progressive scale: the first 50.000 € at 19% and the rest at 21%. Newly created entities maintain a rate of 15% during the first period with a positive tax base and the following one.
Filing deadline: Modelo 200
The annual return for the 2025 financial year must be filed between 1 and 27 July 2026. If the result is payable and direct debit is chosen, the deadline ends on 22 July. Filing it late generates automatic surcharges that can be avoided with well-planned management.
Instalment payments: Modelo 202
Companies with a payable amount in the previous financial year must make instalment payments in April, October and December through Modelo 202. Correct planning of these payments avoids cash-flow strain and possible unnecessary surcharges.
Deductions and allowances that reduce the tax due
Ley 27/2014 allows the application of tax incentives for R&D&i, job creation or international double taxation. In addition, SMEs can automatically deduct the risk of client insolvency. Identifying and correctly applying each deduction is where an advisory firm makes the difference.
Do you need help with Corporate Income Tax?
At Asesoría Orihuela Costa we review your accounting result, apply the correct tax adjustments, identify deductions and file Modelo 200 on time. All within a continuous tax advisory service so that your company is always up to date.
Why professional management of Corporate Income Tax makes the difference
Corporate Income Tax is not just filling in a form and sending it to the Tax Office. It is the result of a properly done accounting close, of correctly applied tax adjustments and of having identified all the deductions and allowances your company is entitled to before filing the return.
Tax regulations change every year. The tax rates, deduction limits, depreciation criteria and reporting obligations are updated frequently. A misinterpretation or an unapplied deduction can mean thousands of euros of difference in the final amount, or an inspection that nobody needs.
At Asesoría Orihuela Costa we analyse your company’s result with technical judgement, apply the tax incentives in force and coordinate Corporate Income Tax with the rest of your tax and accounting obligations. We don’t manage isolated taxes: we offer complete tax management for companies in which everything is connected and nothing is improvised.
We file your company's Modelo 200 with technical judgement, on time and coordinated with all your taxation
Who is required to file Corporate Income Tax?
All entities resident in Spain with legal personality are required to file Modelo 200, regardless of whether they have made profits, losses or a zero result. But non-residents operating in Spain through a permanent establishment, both individuals and legal entities, must also file the same Modelo 200 as resident entities and within the same deadlines. Agencia Tributaria
At Asesoría Orihuela Costa we manage Corporate Income Tax both for companies and SMEs established on the Costa Blanca and for foreign investors and entrepreneurs with a permanent establishment in Spain, with service in Spanish, English and French.
What we review before filing Modelo 200
Before preparing Corporate Income Tax, we review the points that can directly affect the company’s tax result.
The starting point is usually the accounting result, but not all accounting expenses are tax-deductible nor do all income items always have the same tax treatment.
We review whether it is appropriate to make positive or negative off-book adjustments to correctly calculate the tax base.
Depreciation can have a significant impact on Corporate Income Tax. We review whether investments are correctly capitalised, whether the depreciation applied is reasonable and whether there may be any applicable tax incentive.
The capitalisation reserve may allow the tax base to be reduced if the legal requirements are met. There may also be deductions or incentives applicable depending on the activity, investments, hiring, innovation or specific situation of the company.
We do not apply incentives automatically: first we check whether the requirements are met and whether the company can justify it correctly.
We analyse expenses such as vehicles, per diems, travel, client entertainment, supplies, insurance, financial expenses, directors’ remuneration and other items that often raise doubts.
The aim is to apply deductible expenses correctly, without taking unnecessary risks with the Tax Office.
If the company had tax losses in previous financial years, it may be possible to offset them against future profits, respecting the applicable limits and requirements.
Poor management of negative tax bases can cause the company to pay more tax than necessary.
If the company carries out transactions with partners, directors, family members or other related companies, it is important to check that the amounts are correctly valued and documented.
This point can be especially sensitive in small companies where the partner also works for the company.
Advisory services for Corporate Income Tax in Orihuela Costa
At Asesoría Orihuela Costa we help companies in Orihuela Costa, Torrevieja, Pilar de la Horadada, San Miguel de Salinas and other areas of Alicante and Murcia to manage their corporate taxation.
Our approach is clear:
- Not to file taxes without reviewing,
- Not to apply deductions without documentary basis,
- Not to leave the tax close to the last minute,
- and to explain to the client what is filed and why.
We work with Spanish companies and also with foreign entrepreneurs who have companies in Spain and need to understand their tax obligations clearly.
Our team is made up of professionals with experience in tax, accounting and labour advice, which allows us to review Corporate Income Tax within the company’s real context.
Do all companies have to file Corporate Income Tax?
As a general rule, all companies and legal entities resident in Spain are required to file Corporate Income Tax, even if they have had no activity or the result has been zero or negative. Only certain entities that meet very specific requirements set out in Ley 27/2014 are exempt.
Is Corporate Income Tax paid on turnover or on profit?
It is not paid directly on turnover. The tax is calculated starting from the accounting result and making the necessary tax adjustments to determine the tax base.
Which form is filed for Corporate Income Tax?
The annual return is filed through Modelo 200. In addition, many companies must file instalment payments through Modelo 202.
Does an inactive company have to file Corporate Income Tax?
In many cases, an inactive company still has tax and commercial obligations, even if it has not invoiced. It is advisable to review each case before stopping filing forms.
Can losses from previous years be offset?
Yes. Negative tax bases from previous financial years can be offset against the positive tax base of future financial years. As a general rule, the offset limit is 70% of the tax base prior to the offset, although companies with a tax base below one million euros can offset with no percentage limit.
Can your advisory firm help me pay less Corporate Income Tax?
Yes, but always within the law. Good tax planning makes it possible to review deductible expenses, depreciation, negative bases, reserves, incentives and accounting decisions before the close of the financial year.
Doesn't your company have a trusted advisory firm yet?
At Asesoría Orihuela Costa we handle the tax, accounting and labour management of your company completely and continuously, with Corporate Income Tax included.