About Spain
Spain is a major EU economy with strong GDP growth, strategic access to European and Mediterranean markets, and government incentives for foreign investment. Key sectors include tourism, renewable energy, and automotive.
Spanish Basic Tax Declaration and Annual Return
Applicable country/region: ES - Spain
Unit PriceEUR 850 / Year
Applicant Must Be PresentNo
English-speaking advisor
Spain local setup support
Tailored service assessment
Service Included
-
Basic Annual Corporate Tax Return (Modelo 200) to Tax Authority (Agencia Tributaria)Number of services already included in this product: 1.00
-
File Annual Account (Cuenta Anual) to Business Registry (Registro Mercantil)Number of services already included in this product: 1.00
Memo
Please consult with your Customer Relationship Manager for quote if your company was a non-dormant company (had transactions).
Learn More About How TKEG Expat Helped Other Businesses Succeed With Spanish Basic Tax Declaration and Annual Return
Case Study
United States Corporate Client
Start Date: July 8, 2025
Frequently Asked Questions
Companies are advised to file annual accounts every year after incorporation in order to avoid fines from the Spanish Tax Agency (Agencia Tributaria). This annual-accounts obligation is separate from the corporate income-tax return and from any statutory audit requirement.
Small Business Flourishing
Spain warmly welcomes small businesses, with 90% of its businesses being small, employing fewer than 10 people. Therefore, small and medium-sized enterprises (SMEs) are crucial to the Spanish economy, and the government provides a significant number of incentives for these small businesses.
Government Incentives
The Spanish government offers incentives for foreign companies, including a 75% refund on social security contributions for employee training programs and financial subsidies covering bank loan interest.
Tax Incentives for Trading Companies
Trading companies registered in Spain pay 15% corporate tax for the first two years, then the standard 25% rate. Free zones offer additional incentives including corporate tax reductions and VAT/stamp duty exemptions.
Strategic Location and Trade Partnerships
Spain's strategic position provides access to markets across Europe, the Middle East, North Africa, and Latin America. As an EU member, it benefits from the world's largest common market and is widely regarded as the best European base for business with Latin America.
General CIT Rate
25
CIT Return Due Date
Within 25 calendar days after the end of the tax year.
CIT Payment Due Date
Within 25 calendar days after the end of the tax year.
CIT Estimated Payment Due Date
You must pre-pay three annual tax payments within the first 20 calendar days of April, October, and December.
Resident Withholding Tax (Dividend/Interest/Royalty)
19/19/（19/24）
None-Resident Withholding Tax (Dividend/Interest/Royalty)
19/19/（19/24）
General VAT Rate
21
General Capital Gain Tax Rate
Capital gains are subject to the normal corporate income tax rate constraint.
Composite Effective Average Tax Rate
23.30
Composite Effective Marginal Tax Rate
18.17
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