Companies
What corporation tax charges, the rate actually paid, and when it falls due.
What Spanish corporation tax is, and the rate you actually pay
The reduced Spanish corporation tax rate nearly every guide prints is one no company pays yet. What it taxes, and how an accounting result becomes a base.
16 min readWhen Spanish corporation tax is filed, and what happens if you are late
The 2025 Spanish form 200 fell due on 27 July 2026, not the 25th. How the date is worked out from your year end, and what filing it late costs.
15 min readSpanish corporation tax payments on account: form 202
The April corporation tax instalment looks at an older year than you expect. How all three Spanish instalments are worked out, and the rate truly in force.
10 min readRelated-party transactions and Spanish form 232
What Spanish related-party transactions are and when form 232 applies. The 25% is not the rule, and two triggers have no threshold.
13 min read
The content is educational and does not constitute financial advice.