{"id":47899,"date":"2025-12-24T06:55:03","date_gmt":"2025-12-24T06:55:03","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=47899"},"modified":"2025-12-28T08:53:49","modified_gmt":"2025-12-28T08:53:49","slug":"tax-rate-corporate-tax-2026-spain","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/tax-rate-corporate-tax-2026-spain\/","title":{"rendered":"Corporate Tax Rate in 2026 in Spain: microenterprises, SMEs and large companies"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"47899\" class=\"elementor elementor-47899\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-17a2106 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"17a2106\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-da55716\" data-id=\"da55716\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0364e33 elementor-widget elementor-widget-text-editor\" data-id=\"0364e33\" 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 Corporate Tax rate 2026 changes depending on the <strong>size<\/strong> of the company (microenterprise, SME\/ERD or large company) and the time <strong>when the tax period begins<\/strong>. In this guide we explain which type corresponds to you in 2026, how it is determined by the INCN and what practical implications it has.<\/p><p><strong>Updated:<\/strong> 12\/24\/2025<\/p><p><strong>Author<\/strong>: Fiscal Team \u2013 Asesoria Orihuela Costa Advisory<\/p><p>Reviewed by: [Patrick Gordinne Perez], Economist (CEO)<\/p><p>In 2026 the Corporate Tax does not &#8220;reinvent the wheel&#8221;, but it does adjust the price of the toll to <strong>pay according to the size<\/strong> of the company. There has not been much talk about the reduction of the tax rates of the micro express in the coming years, but in Asesoria Orihuela Costa we have that it is very important.<\/p><p>The key is to <strong>identify its category or size<\/strong> (microenterprise, SME \/ Small Size Company or large company) and, above all, to understand a nuance that the Treasury loves: the important thing is when the tax period begins, not the year that appears on the calendar.<\/p><p>Below is a practical guide, designed for financial management and management: what type applies in 2026, how it is determined and what implications it has.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e81c8fd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e81c8fd\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3a044be\" data-id=\"3a044be\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-059d47f elementor-widget elementor-widget-text-editor\" data-id=\"059d47f\" 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>This article focusses on the rates applicable in 2026 (tax periods started in 2026).<\/p><p>In this link, you can know <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/corporate-tax-percentage-in-spain-rates-and-news-in-2025\/\" target=\"_blank\" rel=\"noopener\"><strong>all the rates applicable until 2029 on corporate tax in Spain<\/strong><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-872f12a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"872f12a\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-60b6d8a\" data-id=\"60b6d8a\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4bef3f6 elementor-widget elementor-widget-heading\" data-id=\"4bef3f6\" 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\">1) What is \"tax rate\" and what is not<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-c84ce43 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c84ce43\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5ed2a28\" data-id=\"5ed2a28\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-960490d elementor-widget elementor-widget-text-editor\" data-id=\"960490d\" 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 tax rate is the percentage that is applied on the tax base to calculate the full tax share.<\/p><p>What is not:<\/p><ul><li>The &#8220;effective rate&#8221; (which can be reduced by deductions, negative tax bases BINs, fee bonuses, non-deductible expenses, etc.).<\/li><li>The &#8220;<a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/en_gb\/impuesto-sobre-sociedades\/cuota-integra-cuota-liquida-tributacion-minima\/existe-tributacion-minima-impuesto-sobre-sociedades.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">minimum quota<\/a>&#8221; or minimum taxation rules, which in some cases condition the final result even if the nominal rate is different.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-38dbb78 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38dbb78\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-45aef16\" data-id=\"45aef16\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-52e7756 elementor-widget elementor-widget-heading\" data-id=\"52e7756\" 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\">2) How to know if your company is micro, SME (ERD) or large for IS purposes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e0e999f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e0e999f\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5759d2f\" data-id=\"5759d2f\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a8bca5f elementor-widget elementor-widget-text-editor\" data-id=\"a8bca5f\" 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>In Companies, the practical classification or size of the company for the 2026 rate is based mainly on the turnover of the previous period, in other words, how much the company invoices:<\/p><h3>Microenterprise (for these purposes)<\/h3><ul><li>Turnover &lt; \u20ac1,000,000 (with nuances and exclusions in specific cases, e.g. patrimonial entity).<ul><li>If your company invoices less than 1 million euros, it will be considered a micro-enterprise.<\/li><\/ul><\/li><\/ul><h3>Fiscal SMEs (Reduced Size Entities &#8211; ERS)<\/h3><ul><li>In general, turnover &lt; \u20ac10,000,000 (art. 101 LIS). If your company invoices between 1 million and 10 million, it will be considered a reduce size entity.<\/li><\/ul><h3>Great company (in a practical sense)<\/h3><ul><li>The one that does not fit in the previous cases (or exceeds thresholds), applying the general rate except special rates.<\/li><\/ul><p>Useful note: if your year does not coincide with the calendar year, the applicable rate is that of the tax period that begins in 2026 (for example, fiscal year 04\/01\/2026\u201303\/31\/2027)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6f03d6d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f03d6d\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-435d77a\" data-id=\"435d77a\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7a308d3 elementor-widget elementor-widget-text-editor\" data-id=\"7a308d3\" 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<h3 style=\"text-align: center;\"><span style=\"color: #0000ff;\">The size of a company is determined by the net amount of the turnover<\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-ceaed76 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ceaed76\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a40fad2\" data-id=\"a40fad2\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee16399 elementor-widget elementor-widget-heading\" data-id=\"ee16399\" 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\">3) Corporate Tax Rate 2026: table by size\"<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1b2015e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b2015e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d135d42\" data-id=\"d135d42\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a918504 elementor-widget elementor-widget-text-editor\" data-id=\"a918504\" 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<h3 style=\"text-align: center;\">For &#8220;2026&#8221; we are talking about tax periods started in 2026.<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-85cc946 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"85cc946\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f643321\" data-id=\"f643321\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-82c4b0b elementor-widget elementor-widget-text-editor\" data-id=\"82c4b0b\" 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 style=\"text-align: center;\">Before seeing the table, remember that the Corporate Tax Rate 2026 depends on the INCN of the previous period and the start date of the year.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-66f7a2b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"66f7a2b\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2f23116\" data-id=\"2f23116\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9d86443 elementor-widget elementor-widget-text-editor\" data-id=\"9d86443\" 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<table><thead data-start=\"3292\" data-end=\"3332\"><tr data-start=\"3292\" data-end=\"3332\"><th data-start=\"3292\" data-end=\"3319\" data-col-size=\"sm\">Size of your company (fiscal criterion)<\/th><th data-start=\"3319\" data-end=\"3332\" data-col-size=\"md\">Type 2026<\/th><\/tr><\/thead><\/table><table><tbody><tr data-start=\"3344\" data-end=\"3461\"><td data-start=\"3344\" data-end=\"3375\" data-col-size=\"sm\"><ul><li><h4>Microenterprise (INCN &lt; 1M)<\/h4><\/li><\/ul><\/td><td data-start=\"3375\" data-end=\"3461\" data-col-size=\"md\"><h4><strong data-start=\"3377\" data-end=\"3384\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a019% (0\u201350,000 \u20ac BI) <\/strong><\/h4><h4><strong data-start=\"3377\" data-end=\"3384\">and \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/strong><strong data-start=\"3377\" data-end=\"3384\">21% (rest BI)<\/strong><\/h4><\/td><\/tr><\/tbody><\/table><table><tbody><tr data-start=\"3462\" data-end=\"3539\"><td data-start=\"3462\" data-end=\"3490\" data-col-size=\"sm\"><ul><li><h4>SME\/ERS (INCN &lt; 10M)<\/h4><\/li><\/ul><\/td><td data-start=\"3490\" data-end=\"3539\" data-col-size=\"md\"><h4><strong data-start=\"3492\" data-end=\"3499\">23%<\/strong><\/h4><\/td><\/tr><\/tbody><\/table><table><tbody><tr data-start=\"3540\" data-end=\"3616\"><td data-start=\"3540\" data-end=\"3567\" data-col-size=\"sm\"><ul><li><h4>Other companies \/ general rate<\/h4><\/li><\/ul><\/td><td data-start=\"3567\" data-end=\"3616\" data-col-size=\"md\"><h4><strong data-start=\"3569\" data-end=\"3576\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 25%<\/strong><\/h4><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a3f7971 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a3f7971\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec8028a\" data-id=\"ec8028a\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-70f1ab4 elementor-widget elementor-widget-text-editor\" data-id=\"70f1ab4\" 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>These rates are included in the DT 44\u00aa of the LIS (micro and ERD) and in the general tax rate<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6536e98 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6536e98\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-315274c\" data-id=\"315274c\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3a84425 elementor-widget elementor-widget-text-editor\" data-id=\"3a84425\" 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>Direct reading on the tax rate of companies in 2026:<\/p><ul><li>2026 is the year in which many SMEs go to 23% (in the transitional tranche).<\/li><li>And micro-enterprises apply a 19%\/21% scale according to the tax base. (Remember that we come from the 25% of just three years ago)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2f27481 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2f27481\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d1ccf0c\" data-id=\"d1ccf0c\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-babdff4 elementor-widget elementor-widget-heading\" data-id=\"babdff4\" 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\">What changes with respect to 2024 and 2025 (to contextualise without cannibalising your post 2025)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-3910747 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3910747\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5c3401a\" data-id=\"5c3401a\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-96e3d78 elementor-widget elementor-widget-text-editor\" data-id=\"96e3d78\" 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>\u00a0For the reader to understand the &#8220;travel&#8221; (and why 2026 draws attention):<\/p><ul><li>In 2024 the AEAT shows 23% for micro-SMEs (without scaling), and in 2025 the transitional scale of 21% \/ 22%.<\/li><li>In 2026, the scale for micro-enterprises drops to 19% \/ 21%.<\/li><li>For ERS, in 2025 there is 24% and in 2026 it will increase to 23%.<\/li><\/ul><p>(Translation into plain Spanish: in 2026 it is not that &#8220;there is a new tax&#8221;, it is that the rate changes according to size.)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-41f9108 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"41f9108\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-25fddf5\" data-id=\"25fddf5\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b0f7805 elementor-widget elementor-widget-heading\" data-id=\"b0f7805\" 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\">4) Special rates that should be kept on the radar (also in 2026)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-7f74489 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7f74489\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-340a2b0\" data-id=\"340a2b0\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-00a68fc elementor-widget elementor-widget-text-editor\" data-id=\"00a68fc\" 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>In addition to the &#8220;size&#8221;, there are entities with their own type. The most common:<\/p><ul><li><strong>Newly created entities<\/strong> (which carry out economic activities): 15% in the first period with a positive tax base and the following. There are many people who do not know it, but if the people who create the company have exercised the same activity before, the new company cannot benefit from the 15% tax rate.<\/li><li><strong>Emerging companies<\/strong> (startups): 15% (according to regime requirements).<\/li><li><strong>Credit institutions<\/strong>: 30%.<\/li><li><strong>Hydrocarbons<\/strong> (exploration\/research\/exploitation): 30%.<\/li><li><strong>Tax-protected cooperatives<\/strong>: 20% (cooperative results, with particularities).<\/li><li><strong>Entities Law 49\/2002<\/strong> (non-profit): 10%.<\/li><li><strong>ZEC (Canary Island Special Zone):<\/strong> 4% (with requirements).<\/li><li><strong>SOCIMI<\/strong>: 0% (and special taxes in specific cases).<\/li><\/ul><p>(Yes, 0% exists. But it&#8217;s not magic: it&#8217;s a regime with conditions and small print.)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-598f793 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"598f793\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c49b297\" data-id=\"c49b297\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4a997a3 elementor-widget elementor-widget-heading\" data-id=\"4a997a3\" 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\">5) Simple examples (to visualise the impact)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6e584d8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e584d8\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3955436\" data-id=\"3955436\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-97d2e4b elementor-widget elementor-widget-text-editor\" data-id=\"97d2e4b\" 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<h3>Example A \u2014 Microenterprise (INCN &lt; 1M) with TB 80,000 \u20ac<\/h3><ul><li>\u20ac50,000 \u00d7 19% = \u20ac9,500<\/li><li>\u20ac30,000 \u00d7 21% = \u20ac6,300<\/li><\/ul><p>Full fee: \u20ac15,800<\/p><p>Effective rate &#8220;before adjustments&#8221;: 15,800 \/ 80,000 = 19.75%<\/p><h3>Example B \u2014 SME\/ERD with TB 80,000 \u20ac<\/h3><ul><li>\u20ac80,000 \u00d7 23% = \u20ac18,400<\/li><\/ul><h3>Example C \u2014 General rate with TB\u00a080,000 \u20ac<\/h3><ul><li>\u20ac80,000 \u00d7 25% = \u20ac20,000<\/li><\/ul><p>Conclusion: in 2026, only by nominal rate, the difference between micro and general may be relevant.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-3827408 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3827408\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ccb9e8b\" data-id=\"ccb9e8b\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53356ab elementor-widget elementor-widget-heading\" data-id=\"53356ab\" 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\">6) Practical implications in 2026 that should not be forgotten<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e008b02 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e008b02\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fb4211d\" data-id=\"fb4211d\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6c30b05 elementor-widget elementor-widget-text-editor\" data-id=\"6c30b05\" 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<h3>A) Watch out for the &#8220;start of the tax period&#8221;<\/h3><p>If your company closes the year, for example, on 06\/30, the 2026 rate applies to the year that <strong>begins<\/strong> in 2026, even if it is liquidated in 2027.<\/p><h3>B) Installment payments (Model 202) and treasury planning<\/h3><p>The nominal rate influences calculations and expectations of payments on account. In companies with tight margins,<strong> the scare is usually cash, not accounting.<\/strong><\/p><h3>C) Nominal rate vs. minimum quota \/ minimum taxation<\/h3><p>For certain taxpayers there are minimum taxation rules (and exceptions) that should be reviewed before &#8220;celebrating&#8221; a deduction.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-fcf74d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fcf74d1\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ac59a00\" data-id=\"ac59a00\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-103d10e elementor-widget elementor-widget-text-editor\" data-id=\"103d10e\" 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<h3>Typical mistakes that we see in our counselling<\/h3><ul><li>To confuse &#8220;<strong>year 2026<\/strong>&#8221; with &#8220;year that <strong>begins<\/strong> in 2026.&#8221;<\/li><li>Not detecting that an entity can be <strong>patrimonial<\/strong> (and then they change rules).<\/li><li><strong>Apply the 15% of &#8220;new creation&#8221;<\/strong> when the <strong>activity already existed<\/strong> in links or in the control partner (and then it&#8217;s time to regularise). <span style=\"text-decoration: underline;\">And we don&#8217;t want finances to regularise us, right?<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a22c8e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a22c8e7\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d717fbf\" data-id=\"d717fbf\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68ce724 elementor-widget elementor-widget-heading\" data-id=\"68ce724\" 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\">7) Checklist 2026 (quick and useful)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e359a50 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e359a50\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-56c6faf\" data-id=\"56c6faf\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-caa1127 elementor-widget elementor-widget-text-editor\" data-id=\"caa1127\" 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<ul><li><strong>Calculate your Turnover <\/strong>from the previous year and confirm category (micro \/ ERD \/ general).<\/li><li><strong>Check if it is a patrimonial entity<\/strong> (you can change the applicable rate in some cases).<ul><li><strong>Remember<\/strong> that a patrimonial entity is a company that has no activity and that its asset is made up of more than 50% in real estate<\/li><\/ul><\/li><li><strong>Plan closures and provisions<\/strong>: the tax is decided with numbers, not with good intentions.<\/li><li><strong>Review incentives and deductions<\/strong> (R&amp;D, audiovisual, etc.) and fit them with applicable limits.<\/li><li><strong>Validate the type of your entity<\/strong> if you are in special schemes (cooperatives, ZEC, Law 49\/2002, SOCIMI&#8230;).<\/li><li><strong>Align treasury<\/strong> with payments on account (avoid hard &#8220;eneroes&#8221;).<\/li><li><strong>Document criteria<\/strong>: when the Inspectorate asks &#8220;why&#8221;, it is convenient to have a written answer (and not just conviction).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a2aa530 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a2aa530\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f9bf666\" data-id=\"f9bf666\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-313e643 elementor-widget elementor-widget-text-editor\" data-id=\"313e643\" 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 style=\"text-align: center;\">If you want to quickly check what applies to you, these frequently asked questions summarise the Corporate Tax Rate 2026 for microenterprises, SMEs\/ERD and the general rate.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e9ea126 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e9ea126\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-475aa18\" data-id=\"475aa18\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-80f0508 elementor-widget elementor-widget-heading\" data-id=\"80f0508\" 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\">8) Corporate Tax Rate FAQ 2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-ef7ae23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ef7ae23\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-76571c5\" data-id=\"76571c5\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-664c94b elementor-widget elementor-widget-text-editor\" data-id=\"664c94b\" 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><strong>What is the general rate of Corporate Tax in 2026?<\/strong><\/p><p>The general rate is 25%.<\/p><p><strong>What type applies to microenterprises in 2026?<\/strong><\/p><p>For periods starting in 2026: 19% up to \u20ac50,000 of tax base and 21% for the rest.<\/p><p><strong>What type applies to SMEs (ERD) in 2026?<\/strong><\/p><p>For periods started in 2026, ERDs apply 23%.<\/p><p><strong>What is meant by micro-enterprise for these purposes?<\/strong><\/p><p>In this context, the INCN threshold &lt; \u20ac1,000,000 from the previous period (with nuances) is used.<\/p><p><strong>What if my exercise does not coincide with the calendar year?<\/strong><\/p><p>It counts the year in which the tax period begins.<\/p><p><strong>What type do you apply to start-up companies?<\/strong><\/p><p>In general, 15% in the first period with a positive tax base and the following (if it meets the requirements).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-605473d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"605473d\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3762a31\" data-id=\"3762a31\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d39f94d elementor-widget elementor-widget-text-editor\" data-id=\"d39f94d\" 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<h2>Legal notice<\/h2><p>Informational content. It does not constitute advice. Each company can have particularities (special regime, patrimonial entity, party exercise, group, etc.).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-94d3091 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"94d3091\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-30b6f25\" data-id=\"30b6f25\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ad61d3 elementor-widget elementor-widget-html\" data-id=\"2ad61d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What is the general Corporate Tax rate in Spain for 2026?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"For tax periods starting in 2026, the general Spanish Corporate Tax rate is 25%.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What Corporate Tax rate applies to micro companies in 2026?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"For tax periods starting in 2026 and with prior-year turnover (INCN) below \u20ac1,000,000, micro companies apply 19% on the first \u20ac50,000 of taxable base and 21% on the remainder, unless they must apply a different special rate.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What Corporate Tax rate applies to SMEs (ERD) in 2026?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"For tax periods starting in 2026, reduced-size entities (ERD) apply a 23% Corporate Tax rate, unless a different special rate applies.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What if my financial year does not match the calendar year?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"The applicable rate depends on when the tax period starts. If it starts in 2026, the 2026 rates apply even if the accounts are closed and filed in 2027.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What Corporate Tax rate applies to newly created companies?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"As a general rule, newly created companies carrying out an economic activity may apply a 15% rate in the first tax period with a positive taxable base and in the following one, provided the legal requirements are met and no exclusion applies.\"\n      }\n    }\n  ]\n}\n<\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The Corporate Tax rate 2026 changes depending on the size of the company (microenterprise, SME\/ERD or large company) and the time when the tax period begins. In this guide we explain which type corresponds to you in 2026, how it is determined by the INCN and what practical implications it has. Updated: 12\/24\/2025 Author: Fiscal [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":47762,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[46],"tags":[],"class_list":["post-47899","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/12\/tipo-impositivo-Impuesto-sobre-Sociedades-2026-1140x445.webp",1140,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/12\/tipo-impositivo-Impuesto-sobre-Sociedades-2026-463x348.webp",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/12\/tipo-impositivo-Impuesto-sobre-Sociedades-2026-300x158.webp",300,158,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/12\/tipo-impositivo-Impuesto-sobre-Sociedades-2026.webp",1200,630,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.7 (Yoast SEO v27.4) - 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