Spain Corporate Income Tax (IS) & Startup Law Calculator
Calculate your Spanish corporate tax liability under the Impuesto sobre Sociedades (IS). Model the 15% reduced startup tax rate enacted under the Spanish Startup Law (Ley de Startups), standard 25% corporate tax, R&D tax super-deductions, and quarterly installment payments (Modelo 202).
Corporate Taxation Framework in Spain
Companies incorporated in Spain (such as Sociedad Limitada - S.L. and Sociedad Anonima - S.A.) are governed by Law 27/2014 on Corporate Income Tax (Ley del Impuesto sobre Sociedades).
Startup Law Tax Relief (Ley 28/2022)
Companies certified as innovative emerging enterprises (Startups) by ENISA benefit from:
- 15% Corporate Tax: Applicable during the first tax period in which the startup achieves a positive taxable base, and for the following three consecutive years.
- Deferral of Tax Debt: Ability to request deferral of tax payment for the first two years without interest or guarantees.
- Exemption from Modelo 202: Startups are exempt from paying quarterly advance installments (pagos fraccionados) during the first two profitable years.
📊 Spanish Statutory Comparative Matrix (AEAT, TGSS & Legal Breakdown)
| Concepto Estatutario / Liquidacion | Importe Calculado |
|---|---|
| Liquidacion Principal / Importe Neto Final | 0,00 € |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Spanish Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.