{"id":113928,"date":"2025-10-09T11:02:57","date_gmt":"2025-10-09T11:02:57","guid":{"rendered":"https:\/\/my.legal500.com\/guides\/?post_type=comparative_guide&#038;p=113928"},"modified":"2025-10-09T11:02:57","modified_gmt":"2025-10-09T11:02:57","slug":"spain-tax","status":"publish","type":"comparative_guide","link":"https:\/\/my.legal500.com\/guides\/chapter\/spain-tax\/","title":{"rendered":"Spain: Tax"},"content":{"rendered":"","protected":false},"template":"","class_list":["post-113928","comparative_guide","type-comparative_guide","status-publish","hentry","guides-tax","jurisdictions-spain"],"acf":[],"appp":{"post_list":{"below_title":"<div class=\"guide-author-details\"><span class=\"guide-author\">Monereo Meyer Abogados<\/span><span class=\"guide-author-logo\"><img src=\"https:\/\/my.legal500.com\/guides\/wp-content\/uploads\/sites\/1\/2024\/01\/MMMM_Logotype_RGB.jpg\"\/><\/span><\/div>"},"post_detail":{"above_title":"<div class=\"guide-author-details\"><span class=\"guide-author\">Monereo Meyer Abogados<\/span><span class=\"guide-author-logo\"><img src=\"https:\/\/my.legal500.com\/guides\/wp-content\/uploads\/sites\/1\/2024\/01\/MMMM_Logotype_RGB.jpg\"\/><\/span><\/div>","below_title":"<span class=\"guide-intro\">This country specific Q&amp;A provides an overview of Tax laws and regulations applicable in Spain<\/span><div class=\"guide-content\"><div class=\"filter\">\r\n\r\n\t\t\t\t<input type=\"text\" placeholder=\"Search questions and answers...\" class=\"filter-container__search-field\">\r\n\t\t\t<\/div>\r\n\r\n\t\t\t\r\n\r\n\r\n\t\t\t<ol class=\"custom-counter\">\r\n\r\n\t\t\t\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">How often is tax law amended and what is the process?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Spanish tax legislation is frequently amended, especially through annual budget laws, Royal Decree-Laws, and specific reforms. In 2025, laws such as Law 5\/2025 and Royal Decree-Law 9\/2024 introduced substantial changes to Personal Income Tax, Corporate Tax, and VAT. The legislative process includes approval by the Council of Ministers, publication in the Official State Gazette (BOE), and in some cases, parliamentary processing. These reforms respond to international commitments (such as BEPS and ATAD) and the domestic goals of efficiency, sustainability, and digitalization.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What are the principal administrative obligations of a taxpayer, i.e. regarding the filing of tax returns and the maintenance of records?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Taxpayers must file periodic self-assessments (monthly, quarterly, and annually) depending on the type of tax. They are also required to maintain accounting records in accordance with the Commercial Code and retain documentation for at least six years. Companies must file annual accounts, inventory and journal books, and comply with census obligations via Form 036. The 2025 tax calendar sets key dates for PIT, VAT, Corporate Tax, and instalment payments. The Spanish Tax Agency (AEAT) has strengthened control through the Immediate Supply of Information (SII) system and digital processes.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Who are the key tax authorities? How do they engage with taxpayers and how are tax issues resolved?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The Spanish Tax Agency (AEAT) is the main tax authority at the national level. It is divided into Inspection, Management, and Collection departments. The Autonomous Regions manage certain assigned taxes such as Inheritance and Gift Tax, and municipalities manage local taxes like Property Tax (IBI). The AEAT interacts with taxpayers through electronic notifications, its online portal, verification procedures, audits, and collection processes. It also offers assistance services, simulators, and binding consultations via the Directorate General for Taxation.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are tax disputes heard by a court, tribunal or body independent of the tax authority? How long do such proceedings generally take?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Tax disputes are initially resolved by the Economic-Administrative Courts (TEAR and TEAC), which are independent administrative bodies. If the taxpayer disagrees with the decision, they may appeal to the judicial review courts, including the National Court and the Supreme Court. Proceedings can take between 3 and 11 years depending on their complexity. The General Tax Law sets deadlines for resolving appeals, although in practice delays are common. Alternative mechanisms include Advance Pricing Agreements (APAs) and Mutual Agreement Procedures (MAPs) for cross-border cases<strong>.<\/strong><\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What are the typical deadlines for the payment of taxes? Do special rules apply to disputed amounts of tax?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Taxes must be paid within the voluntary period following notification (usually 2 months). If the taxpayer challenges the assessment, payment may be suspended by providing a bank guarantee or a charge over real property. In certain situations &#8211; which are laid down in Article 62 of the General Tax Law &#8211; no guarantee is necessary. If the taxpayer succeeds, the amount is refunded with interest. In the case of penalties, suspension is automatic during the administrative appeal. The AEAT also allows instalment and deferred payments under certain conditions.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are tax authorities subject to a duty of confidentiality in respect of taxpayer data?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Yes. Article 95 of the General Tax Law imposes a duty of confidentiality on the AEAT regarding taxpayer information. Data may only be shared within judicial proceedings, inter-administrative cooperation, or under international agreements such as the Common Reporting Standard (CRS). In 2025, Royal Decree 253\/2025 expanded reporting obligations for financial institutions while maintaining data protection standards under the GDPR and Spain\u2019s Organic Law on Data Protection.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is this jurisdiction a signatory (or does it propose to become a signatory) to the Common Reporting Standard?  Does it maintain (or intend to maintain) a public register of beneficial ownership?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Yes. Spain is a signatory to the CRS and participates in the automatic exchange of financial information. It has also implemented a Central Register of Beneficial Ownership (UBO Registry), managed by the Ministry of Justice. Since February 2025, all entities must declare their beneficial owners via Form 036. The register is accessible to competent authorities and obliged entities under anti-money laundering regulations. The framework is based on Royal Decree 609\/2023 and Ministerial Order 319\/2018, aligned with the EU\u2019s AMLD 4 Directive.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What are the tests for determining residence of business entities (including transparent entities)?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Under Article 6 of the Non-Resident Income Tax Law (IRNR), a legal entity is considered to be a tax resident in Spain if it meets any of the following criteria: (i) it was incorporated under Spanish law, (ii) its registered office is located in Spain, or (iii) its place of effective management is in Spain. Additionally, entities operating from tax havens are presumed to be resident if their main assets or activities are located in Spain, unless proven otherwise. This presumption is based on the substantive economic situation and effective control of the entity in questios<strong>.<\/strong><\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Do tax authorities in this jurisdiction target cross border transactions within an international group? If so, how?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Yes. The Spanish Tax Agency (AEAT) actively audits related-party transactions and transfer pricing arrangements within multinational groups. The 2025 Tax Control Plan prioritises the review of business restructurings, tax deductions, and aggressive tax planning structures. Authorities apply the arm\u2019s length principle and require specific documentation (master file and local file) in accordance with Article 18 of the Corporate Income Tax Law and the Transfer Pricing Regulation.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is there a controlled foreign corporation (CFC) regime or equivalent?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Yes. Article 100 of the Corporate Income Tax Law establishes a CFC regime. A foreign entity is considered to be a CFC if it is directly or indirectly controlled by Spanish tax residents (more than 50% ownership) and is subject to a tax rate that is less than 75% of the rate applicable in Spain. Passive income (e.g., interest, royalties, dividends, insurance, leasing) is subject to taxation in Spain unless the foreign entity carries out genuine economic activity. Safe harbour rules apply to EU entities with real substance.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is there a transfer pricing regime?  Is there a \"thin capitalization\" regime?  Is there a \"safe harbour\" or is it possible to obtain an advance pricing agreement?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Yes. Spain applies a transfer pricing regime based on the arm\u2019s length principle, regulated under Article 18 of the Corporate Income Tax Law. A thin capitalization rule limits the deductibility of interest when debt levels exceed certain thresholds. Taxpayers may request Advance Pricing Agreements (APAs) from the AEAT to establish valuation criteria for related-party transactions over multiple tax years. Spain also recognises safe harbour provisions for certain low-risk transactions.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is there a general anti-avoidance rule (GAAR) and, if so, how is it enforced by tax authorities (e.g. in negotiations, litigation)?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Yes. Article 15 of the General Tax Law provides a GAAR that allows the AEAT to redefine transactions lacking valid economic substance. The rule is enforced during inspections, verification procedures, and litigation. Spain has also incorporated specific anti-abuse measures through the transposition of EU directives (ATAD) and OECD BEPS recommendations, including the Principal Purpose Test (PPT) and limitation of benefits clauses in tax treaties.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is there a digital services tax? If so, is there an intention to withdraw or amend it once a multilateral solution is in place?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Yes. Spain levies a Digital Services Tax (DST) under Law 4\/2020, which applies to revenues from online advertising, intermediation platforms, and data transmission services. Although a multilateral solution is being developed under OECD Pillar 1, Spain has not officially announced the repeal of the DST. It is currently maintained as a transitional measure until a global agreement is implemented.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Have any of the OECD BEPS recommendations, including the BEPS 2.0 two-pillar approach been implemented or are any planned to be implemented?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Yes. Spain has implemented several BEPS actions, including transfer pricing documentation, interest deduction limitations, transparency measures, and automatic exchange of information. In 2024, Law 7\/2024 introduced a top-up tax to ensure a minimum effective tax rate of 15% (Pillar 2) for multinational groups with consolidated revenues exceeding \u20ac750 million.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">How has the OECD BEPS program impacted tax policies?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The BEPS program has led to structural reforms in Spanish tax law, reinforcing measures against base erosion and profit shifting. It has enhanced transparency, introduced anti-abuse rules, and strengthened the control of foreign entities. BEPS has also influenced Spain\u2019s tax treaty policy, incorporating clauses such as the Principal Purpose Test (PPT) and limitation of benefits provisions to prevent treaty shopping.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Does the tax system broadly follow the OECD Model i.e. does it have taxation of: a) business profits, b) employment income and pensions, c) VAT (or other indirect tax), d) savings income and royalties, e) income from land, f) capital gains, g) stamp and\/or capital duties? If so, what are the current rates and how are they applied?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Yes. The Spanish tax system is broadly aligned with the OECD Model and includes taxation of:<\/p>\n<ul style=\"padding-left: 0\">\n<li>Business profits: Corporate Income Tax at a general rate of 25%.<\/li>\n<li>Employment income and pensions: Personal Income Tax (PIT) with progressive rates up to 47%.<\/li>\n<li>VAT: standard rate of 21%, reduced rate of 10%, and super-reduced rate of 4%.<\/li>\n<li>Savings income and royalties: taxed at rates between 19% and 30%.<\/li>\n<li>Income from land: taxed under PIT or Corporate Tax depending on the taxpayer.<\/li>\n<li>Capital gains: taxed as savings income.<\/li>\n<li>Stamp and capital duties: applied through Transfer Tax and Stamp Duty (ITP-AJD).<\/li>\n<li>There are also special taxes (e.g., excise duties) and environmental levies.<\/li>\n<\/ul>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is business tax levied on, broadly, the revenue profits of a business computed in accordance with accounting principles?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Yes. The Corporate Income Tax base is calculated from the accounting profit, adjusted for tax purposes. The starting point is the annual accounts prepared under the Spanish General Accounting Plan (PGC), which follows accrual accounting, matching principles, and fair value criteria. Adjustments are made for temporary and permanent differences, such as non-deductible expenses, tax depreciation, and provisions<strong>.<\/strong><\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are common business vehicles such as companies, partnerships and trusts recognised as taxable entities or are they tax transparent?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Corporations (S.A., S.L.) are taxable entities subject to Corporate Income Tax. Partnerships and other unincorporated entities (e.g., joint ventures, estates) may be treated as transparent under the income attribution regime. Trusts are not recognised under Spanish law but similar structures may be treated as transparent if they lack legal personality and meet the criteria for a single economic unit.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is liability to business taxation based on tax residence or registration?  If so, what are the tests?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Business tax liability is based on residence. A company is considered resident in Spain if:<\/p>\n<ol style=\"padding-left: 0\" type=\"i\">\n<li>it was incorporated under Spanish law,<\/li>\n<li>its registered office is in Spain, or<\/li>\n<li>its place of effective management is in Spain.<\/li>\n<\/ol>\n<p>Resident entities are taxed on their worldwide income. Non-resident entities are taxed only on Spanish-source income, the relevant tax being Non-Resident Income Tax (IRNR).<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are there any favourable taxation regimes for particular areas (e.g. enterprise zones) or sectors (e.g. financial services)?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Yes. Spain offers tax incentives for specific regions and sectors:<\/p>\n<ul style=\"padding-left: 0\">\n<li>Canary Islands: Special Economic and Fiscal Regime (REF).<\/li>\n<li>Ceuta and Melilla: 50% Corporate Tax reduction.<\/li>\n<li>R&amp;D and innovation: tax credits up to 42%.<\/li>\n<li>Renewable energy, audiovisual production, and digital economy: enhanced deductions.<\/li>\n<li>International sporting events: temporary tax exemptions.<\/li>\n<\/ul>\n<p>Spain also offers Free Trade Zones and the ETVE regime for holding companies.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are there any special tax regimes for intellectual property, such as patent box?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Yes. The patent box regime allows a 60% reduction in the taxable base of income derived from the licensing of qualifying intangibles (e.g., patents, advanced software, utility models) developed by the taxpayer. This incentive is regulated under Article 23 of the Corporate Income Tax Law and aims to promote technological innovation and IP exploitation.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is fiscal consolidation permitted? Are groups of companies recognised for tax purposes and, if so, are there any jurisdictional limitations on what can constitute a tax group? Is there a group contribution system or can losses otherwise be relieved across group companies?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Yes. Spain allows\u00a0tax consolidation\u00a0for Corporate Income Tax purposes. A group of companies may file a single consolidated return if the parent company holds at least 75% of the subsidiaries. All entities must be Spanish tax residents or have a permanent establishment in Spain. Cross-border consolidation is not allowed. Losses can be offset within the group, subject to specific limitations and anti-abuse rules.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are there any withholding taxes?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Yes. Withholding taxes apply to:<\/p>\n<ul style=\"padding-left: 0\">\n<li>Dividends: 19% (reduced under tax treaties or EU Parent-Subsidiary Directive).<\/li>\n<li>Interest and royalties: 19% for residents, 24% for non-residents (subject to treaty relief).<\/li>\n<li>Employment income, professional services, leases, and prizes: Withholding obligations apply at various rates.<\/li>\n<\/ul>\n<p>Withholdings must be reported and paid using forms such as 111, 115, and 123.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are there any environmental taxes payable by businesses?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Yes. Spain imposes several environmental taxes, including:<\/p>\n<ul style=\"padding-left: 0\">\n<li>Plastic packaging tax (non-reusable plastics).<\/li>\n<li>Carbon emissions tax.<\/li>\n<li>Waste disposal and incineration tax.<\/li>\n<li>Hydrocarbon and electricity taxes.<\/li>\n<\/ul>\n<p>Some of these are national, while others are regional (e.g. water sanitation levies). These taxes aim to promote sustainability and align with EU climate goals<strong>.<\/strong><\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is dividend income received from resident and\/or non-resident companies taxable?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Yes. Dividends received by resident companies are subject to Corporate Income Tax. However, they may benefit from domestic or international double taxation relief if certain conditions are met (e.g., minimum 5% shareholding and one-year holding period). Dividends from non-resident entities may be exempt under Article 21 of the Corporate Income Tax Law if sourced from treaty countries and meeting substance requirements.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What are the advantages and disadvantages offered by your jurisdiction to an international group seeking to relocate activities?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Advantages:<\/p>\n<ul style=\"padding-left: 0\">\n<li>Extensive tax treaty network.<\/li>\n<li>ETVE regime for holding companies.<\/li>\n<li>R&amp;D and innovation incentives.<\/li>\n<li>Skilled workforce and infrastructure.<\/li>\n<li>EU market access and legal certainty.<\/li>\n<\/ul>\n<p>Disadvantages:<\/p>\n<ul style=\"padding-left: 0\">\n<li>Complex and frequently changing tax rules.<\/li>\n<li>High administrative burden.<\/li>\n<li>Regional tax variations.<\/li>\n<\/ul>\n<p>Spain is attractive for international groups in sectors such as technology, logistics, audiovisual production, and renewable energy, provided proper tax planning is in place.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\r\n<div class=\"word-count-hidden\" style=\"display:none;\">Estimated word count: <span class=\"word-count\">2440<\/span><\/div>\r\n\r\n\t\t\t<\/ol>\r\n\r\n<script type=\"text\/javascript\" src=\"\/wp-content\/themes\/twentyseventeen\/src\/jquery\/components\/filter-guides.js\" async><\/script><\/div>"}},"_links":{"self":[{"href":"https:\/\/my.legal500.com\/guides\/wp-json\/wp\/v2\/comparative_guide\/113928","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/my.legal500.com\/guides\/wp-json\/wp\/v2\/comparative_guide"}],"about":[{"href":"https:\/\/my.legal500.com\/guides\/wp-json\/wp\/v2\/types\/comparative_guide"}],"wp:attachment":[{"href":"https:\/\/my.legal500.com\/guides\/wp-json\/wp\/v2\/media?parent=113928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}