{"id":3655,"date":"2020-11-11T08:28:37","date_gmt":"2020-11-11T08:28:37","guid":{"rendered":"https:\/\/fozassessors.com\/impuesto-de-sociedades\/"},"modified":"2020-11-18T12:22:06","modified_gmt":"2020-11-18T12:22:06","slug":"corporate-tax","status":"publish","type":"page","link":"https:\/\/fozassessors.com\/en\/information\/corporate-tax\/","title":{"rendered":"Corporate Tax"},"content":{"rendered":"
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Corporate Tax<\/h1>
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Special rate <\/td>30%<\/td>Credit institutions, exploitation of deposits and underground storage of hydrocarbons.<\/td><\/tr>
General rate <\/td>25%\t<\/td>Applicable to most companies.<\/td><\/tr>
Special Rate <\/td>20%<\/td>Tax-protected cooperatives in terms of cooperative results only. Rest at 25%.<\/td><\/tr>
Reduced rate <\/td>15%<\/td>Can be applied to newly created companies during the first two financial years on a positive base.<\/td><\/tr>
Reduced rate <\/td>10%<\/td>Entities under Law 49\/2002, non-profit, charitable, public utility foundations.<\/td><\/tr>
Reduced rate <\/td>1%<\/td>“SICAV”(investment company with variable capital)of at least 100 shareholders, investment funds of at least 100 participants, real estate investment companies with more than 100 participants, etc.<\/td><\/tr><\/tbody><\/table><\/div>