The Corporate Tax Rate in Spain stands at 25 percent. This dataset provides the latest reported value for - Spain Corporate Tax Rate - plus previous releases, historical high and low, short-term forecast and long-term prediction, economic calendar, survey consensus and news.

Spain ES: Total Tax Rate: % of Profit data was reported at 46.900 % in 2017. This records a decrease from the previous number of 48.700 % for 2016. Spain ES: Total Tax Rate: % of Profit data is updated yearly, averaging 55.800 % from Dec 2005 (Median) to 2017, with 13 observations. The data reached an all-time high of 60.700 % in 2007 and a record low of 37.600 % in 2012. Spain ES: Total Tax Rate: % of Profit data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s Spain – Table ES.World Bank.WDI: Company Statistics. Total tax rate measures the amount of taxes and mandatory contributions payable by businesses after accounting for allowable deductions and exemptions as a share of commercial profits. Taxes withheld (such as personal income tax) or collected and remitted to tax authorities (such as value added taxes, sales taxes or goods and service taxes) are excluded.; ; World Bank, Doing Business project (http://www.doingbusiness.org/).; Unweighted average; Data are presented for the survey year instead of publication year.

This dataset provides values for CORPORATE TAX RATE reported in several countries. The data includes current values, previous releases, historical highs and record lows, release frequency, reported unit and currency.

Spain: Corporate tax rate: The latest value from is percent, unavailable from percent in . In comparison, the world average is 0 percent, based on data from countries. Historically, the average for Spain from to is 29 percent. The minimum value, 25 percent, was reached in 2016 while the maximum of 35 percent was recorded in 2006.

The corporate tax rate in Spain was forecast to continuously decrease between 2024 and 2029 by in total *** percentage points. After the sixth consecutive decreasing year, the corporate tax rate is estimated to reach ** percent and therefore a new minimum in 2029. Depicted is the corporate tax rate in the country or region at hand. The shown rate refers to the nominal top marginal tax rate. The actual rate usually varies considerably by company.The shown data are an excerpt of Statista's Key Market Indicators (KMI). The KMI are a collection of primary and secondary indicators on the macro-economic, demographic and technological environment in more than *** countries and regions worldwide. All input data are sourced from international institutions, national statistical offices, and trade associations. All data has been are processed to generate comparable datasets (see supplementary notes under details for more information).

The Withholding Tax Rate in Spain stands at 19 percent. This dataset includes a chart with historical data for Spain Withholding Tax Rate.

We compile raw data from the Datastream database for all stocks traded on the Spanish equity market. Particularly, we compile the following data series: (i) total return index (RI series), (ii) market value (MV series), (iii) market-to-book equity (PTBV series), (iv) total assets (WC02999 series), (v) return on equity (WC08301 series), (vi) dividend yield (DY series), (vii) price-to-earnings ratio (PE series), and (viii) effective tax rate (WC08346 series). We use the filters suggested by Griffin, Kelly, and Nardari (2010) for the Datastream database to exclude assets other than ordinary shares from our sample. Hence, our sample comprises 443 companies, including all firms that started trading within the time interval under study, as well as those that were delisted. As a proxy for the risk-free rate, we use the three-month Treasury Bill rate for Spain, as provided by the OECD. Accordingly, the dataset comprises the following series:

1. Spain_9_Portfolios_SIZE_BEME: Monthly returns for 9 size-book-to-market equity portfolios, following the Fama and French (1993) methodology. (Raw data source: Datastream database)
2. Spain_9_Portfolios_DY_PE: Monthly returns for 9 dividend yield-price-to-earnings ratio, following the Fama and French (1993) methodology. (Raw data source: Datastream database)
3. Spain_9_Portfolios_SIZE_TR: Monthly returns for 9 size-effective tax rate portfolios, following the Fama and French (1993) methodology. (Raw data source: Datastream database)
4. Spain_FF_3_Factors: Monthly returns for the constituents of the three classic factors of Fama and French, following the Fama and French (1993) methodology. (Raw data source: Datastream database)
5. Spain_FF_5_Factors: Monthly returns for the constituents of the five factors of Fama and French, following the Fama and French (2015) methodology. (Raw data source: Datastream database)
6. Spain_RF: Three-month Treasury Bill rate for Spain. (Raw data source: OECD)
7. Spain_Avg_Tax_Rate: Value-weighted effective tax rate paid by companies traded in Spain. (Raw data source: Datastream database)

REFERENCES:

Fama, E. F. and French, K. R. (1993). Common risk factors in the returns on stocks and bonds. Journal of Financial Economics, 33, 3–56. Fama, E. F. and French, K. R. (2015). A five-factor asset pricing model. Journal of Financial Economics, 116, 1–22. Griffin, J. M., Kelly, P., and Nardari, F. (2010). Do market efficiency measures yield correct inferences? A comparison of developed and emerging markets. Review of Financial Studies, 23, 3225–3277.

Spain ES: Profit Tax: % of Commercial Profits data was reported at 10.600 % in 2017. This records a decrease from the previous number of 12.500 % for 2016. Spain ES: Profit Tax: % of Commercial Profits data is updated yearly, averaging 20.800 % from Dec 2005 (Median) to 2017, with 13 observations. The data reached an all-time high of 23.400 % in 2007 and a record low of 1.200 % in 2012. Spain ES: Profit Tax: % of Commercial Profits data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s Spain – Table ES.World Bank.WDI: Business Environment. Profit tax is the amount of taxes on profits paid by the business.; ; World Bank, Doing Business project (http://www.doingbusiness.org/).; Unweighted average; Data are presented for the survey year instead of publication year.

This statistic contains the consolidated information of individual companies not integrated into groups that declare in model 200 and the consolidated groups that do so in model 220. This new information, which is complementary to that provided in the Statistics of the Annual Accounts in the Corporation Tax, will provide the liquid contribution consolidated by corporate tax with accrual criteria. Corporate tax contains a Consolidation Tax Scheme that allows companies to declare and tax tax on a consolidated basis. The objective of this publication is to expand the information related to consolidated groups, disaggregating the information already published for the total number of companies for groups of non-financial institutions, credit institutions and insurers, combining the data declared by individual companies and consolidated groups, with details of the main amounts declared and the effective rates per turnover and number of employees in such a way that the total data by type of entity correspond to the actual taxation of entities subject to corporate tax in Spain. In order not to skew the calculation of the effective rates, companies that are taxed at rate 0 (Pension Funds, UTES and SOCIMIS) or their tax rate is 1 % (Collective Investment Institutions and SICAV) are eliminated.

This statistic shows the corporate tax on profit paid by the social media Facebook in Spain between 2010 and 2019. The company paid **** million euros in 2019, including multiple settlements for underpayment in the previous six years.

Key information about Spain Tax Revenue

• Spain Tax Revenue was reported at 395.587 USD bn in Dec 2024.
• This is a decrease from the previous figure of 400.254 USD bn for Dec 2023.
• Spain Tax Revenue data is updated yearly, averaging 261.464 USD bn from Dec 1995 to 2024, with 30 observations.
• The data reached an all-time high of 400.254 USD bn in 2023 and a record low of 121.358 USD bn in 1997.
• Spain Tax Revenue data remains active status in CEIC and is reported by CEIC Data.
• The data is categorized under World Trend Plus’s Global Economic Monitor – Table: Tax Revenue: USD: Annual.

CEIC calculates annual Tax Revenue as the sum of Taxes on Production, Taxes on Income and Wealth and Capital Transfer Tax and converts it into USD. General Comptroller of the State Administration provides Tax Revenue in EUR. Federal Reserve Board average market exchange rate is used for currency conversions.

Spain Tax Debt Rate data was reported at 3.750 % pa in Oct 2018. This stayed constant from the previous number of 3.750 % pa for Sep 2018. Spain Tax Debt Rate data is updated monthly, averaging 7.000 % pa from Jan 1973 (Median) to Oct 2018, with 550 observations. The data reached an all-time high of 13.750 % pa in Dec 1985 and a record low of 3.750 % pa in Oct 2018. Spain Tax Debt Rate data remains active status in CEIC and is reported by Bank of Spain. The data is categorized under Global Database’s Spain – Table ES.M014: Legal and Debt Rate.

In 2023, Telefónica, a telecommunications company, ranked first on the list of leading companies by earnings before interest, taxes, depreciation and amortization (EBITDA) in Spain. It had an EBITDA of more than ** billion euros. Iberdrola and Inditex ranked second and third that year, with approximately ** and eight billion euros, respectively.

Denmark is the European country with the highest top statutory income tax rate as of 2025, with the Nordic country having a top taxation band of **** percent. Other countries with high taxes on top earners included France, with a top rate of **** percent, Austria, with a top rate of ** percent, and Spain, with a top rate of ** percent. Many countries in Europe have relatively high top income tax rates when compared with other regions globally, as these countries have relatively generous social systems funded by tax incomes. This is particularly the case in Western, Northern, and Central Europe, where the social state is generally stronger. On the other hand, formerly communist countries in the Central and Eastern Europe (CEE) region tend to have lower top income tax rates, with Romania and Bulgaria having the lowest rates in Europe in 2024, with their top income tax brackets both being only ** percent. These countries often have less well-developed social systems, as well as the fact that they must compete to retain their workers against other European countries with higher average wages. In spite of low-income taxes, these countries may take other deductions from employee's wages such as pension and healthcare payments, which may not be included in income taxation as in other European countries.

The personal income tax rate in Spain was forecast to remain on a similar level in 2029 as compared to 2024 with ** percent. According to this forecast, the rate will stay nearly the same over the forecast period. The shown rate refers to the nominal top marginal tax rate. Depending on income the actual rate usually varies individually.The shown data are an excerpt of Statista's Key Market Indicators (KMI). The KMI are a collection of primary and secondary indicators on the macro-economic, demographic and technological environment in more than *** countries and regions worldwide. All input data are sourced from international institutions, national statistical offices, and trade associations. All data has been are processed to generate comparable datasets (see supplementary notes under details for more information).

Machine-readable interest withholding-tax rate between Spain and Netherlands. Part of Project Black Ledger’s dataset covering 2400 treaty provisions.

Table comparing general, reduced, and super-reduced VAT rates in Spain, with examples of products and services for each category and VAT-exempt items.

This statistic shows the taxes on benefits declared by the social network Twitter in Spain from 2013 to 2016. The social network company payed significantly less tax on their profits from 2018 to 2019, with the total bill amounting to ******* euros. This comes despite Twitter's incomes and profits before tax increased significantly in the last year.

Time series data for the statistic Paying taxes: Time (hours per year) - Score and country Spain. Indicator Definition:The score for time to comply with tax laws benchmarks economies with respect to the regulatory best practice on the indicator. The score is indicated on a scale from 0 to 100, where 0 represents the worst regulatory performance and 100 the best regulatory performance.The indicator "Paying taxes: Time (hours per year) - Score" stands at 85.47 as of 12/31/2019, the highest value at least since 12/31/2006, the period currently displayed. Regarding the One-Year-Change of the series, the current value constitutes an increase of 0.8204 percent compared to the value the year prior.The 1 year change in percent is 0.8204.The 3 year change in percent is 1.65.The 5 year change in percent is 4.54.The 10 year change in percent is 14.49.The Serie's long term average value is 76.88. It's latest available value, on 12/31/2019, is 11.17 percent higher, compared to it's long term average value.The Serie's change in percent from it's minimum value, on 12/31/2005, to it's latest available value, on 12/31/2019, is +38.94%.The Serie's change in percent from it's maximum value, on 12/31/2019, to it's latest available value, on 12/31/2019, is 0.0%.

Spain ES: Fossil Fuel Consumer Support: % of Total Tax Revenue data was reported at 2.540 % in 2022. This records an increase from the previous number of 0.610 % for 2021. Spain ES: Fossil Fuel Consumer Support: % of Total Tax Revenue data is updated yearly, averaging 0.280 % from Dec 2010 (Median) to 2022, with 13 observations. The data reached an all-time high of 2.540 % in 2022 and a record low of 0.230 % in 2014. Spain ES: Fossil Fuel Consumer Support: % of Total Tax Revenue data remains active status in CEIC and is reported by Organisation for Economic Co-operation and Development. The data is categorized under Global Database’s Spain – Table ES.OECD.GGI: Environmental: Environmental Policy, Taxes and Transfers: OECD Member: Annual.