Spain Corporate Income Tax Calculator 2026 — Rates & Liability

Spain Corporate Income Tax 2026

The regime is auto-detected from the net turnover

Taxable base for the period (€)

Accounting result after tax adjustments and offset of negative tax bases

Prior-year net turnover (INCN, €)

Below €1M = micro-enterprise · €1-10M = small company · above €10M = general

Special regime Newly created entity (first period with a positive base and the next) → 15%

Withholdings and instalment payments (€)

Instalment payments (Form 202) and withholdings borne