The total rate of 21%, reduced by 10% and 4% for individual transactions, is 0%. SL lists IVA from sales and subtracts IVA input from transactions that qualify for deduction. The rates are listed as 2 October 2026 [2][3].

SL taxes in Spain: income tax and IVA NEXO.

Q: What's the tax rate for the new SL?

In the first period with a positive base and in the next period, if this is a new economic activity, the Empresa Emergente certificate gives 15% in the first period and three in the next three. The stake cannot be applied if the activity was previously run by a related company or a physical person with a share greater than 50% [1][8].

Q: What is pagos fraccionados on Impuesto sobre Sociedades?

Advances on IS: modulo 202 in the first 20 days of April, October and December, generally 18% of the last period Cuota integra; can be counted as current profits in 3, 9 or 11 months, and in turnover over 6 million I am mandatory [1][6].

Q: What kind of tax does a non-resident pay on SL dividends?

The total rate of the Imperial sobre la Renta de no Residents is 19% (art. 25.1.f). Exemptions are possible, for example for EU parent companies under the terms of article 14.1.h, and reduction under a double taxation treaty: your country's treaty is checked separately [9].

Short

Impuesto sobre Sociedades (IS): For SL with turnover in the past period of less than 1 million I in 2026, 19% from the first 50,000 I base and 21% from the rest; for SL with turnover between 1 and 10 million I 23% [1].
New SL The Empresa Emergente certificate gives 15% in the first period and three in the next three years. [1][8].
IS base - the accounting result adjusted by law. Losses are carried forward to future periods with a limit of 70% of the base, but not less than 1 million euros; for the new SL, the limit of 70% does not apply in the first three profitable periods [1].
IVA: The total rate is 21%, down 10% and 4% for individual operations 0%. 303 is applied quarterly, from 1 to 20 April, July and October, and from 1 to 30 January. [3][4].
Time frame IS: Declaration modelo 200 25 days after six months from the end of the year, i.e. 1-25 July; pagos fraccionados to modulo 202 1-20 April, October and December [1][5][6].
The non-resident's dividends are paid to the Impuesto sobre la Renta de no Residents at 19% unless there are exemptions and contracts and the Spanish resident is IRPF at ahorro [9][10].

What kind of taxes does SL pay in Spain?

Tax	Why are they paying?	Form and duration
Impuesto sobre Sociedades (IS)	SL profit	Modelo 200: 1-25 July for calendar year [5]
Pagos fraccionados IS	IS advances	Modelo 202: 1-20 April, October and December [6]
IVA	Sales and services	Modelo 303: quarterly, 1-20 April, July, October; 1-30 January [4]
Retenciones IRPF	SL pays salaries and services to professionals	Modelo 111: first 20 days of April, July, October and January; modelo 190 until 31 January [12]
IAE	Activity	Companies with turnover of up to 1 million I am released [11]

The full calendar of autónomo and SL declarations is discussed in the article Reporting autónomo and SLHow to open a company, we described in the article How to open SL by a non-resident.

What do SL profit tax think?

Impuesto sobre Sociedades regulates Ley 27/2014. SL is the resident of Spain for this tax because it is established under Spanish law (art. 8) [1]. Base - the accounting result adjusted in accordance with the rules of law (Article 10.3), minus losses of previous years [1]The database is subject to a rate, cauta integra, subtracting botifications and deduciones, and retentions and pagos fraccióndos already introduced.

Losses are carried over without time, but no more than 70% of the base can be deducted during the period, and up to 1 million y (art. 26.1). In the first three profitable periods of the new SL, the 70% limit is not valid (art. 26.3) [1]III. Transactions between SL and its participants, administrators and their relatives are valued at market value (art. 18): no lower or higher price between them [1].

What profit tax rates are in effect in 2026?

SL category	Rate	Basis
Total	25 %	Art. 29.1 [1]
Turnover in the previous period was less than 1 million y, starting in 2026	19% to 50,000 I base, 21% over	Distr. trans. 44, para. 2.a [1]
Turnover from 1 to 10 million (article 101), period started in 2026	23 %	Distr. trans. 44, para. 2.b [1]
New SL with economic activity	15% in the first period with a positive base and the next	Art. 29.1 [1]
Empresa Emergente with ENISA certificate	15% in the first period with a positive base and three next	Ley 28/2022, art. 7 [8]

For SL with turnover of up to 10 million, I have already written down a decline: 22% in 2027 and 21% in 2028 (disp. trans. 44, paras. 3 and 4) [1]For SL with turnover up to 1 million y since 2027, the scale of Article 29.1: 17% to 50,000 y and 20% above [1]B. Lower rates do not apply to entidad patrimonial: this is the name of a company with more than half of the assets being securities or not related to economic activity (art. 5.2) [1]If SL is new, 15% cannot be applied when the activity was previously carried out by a related company or physical person who owns more than 50% of the new SL and if SL is in the group (art. 29.1) [1].

What is pagos fraccionados and when they are paid?

The pagos fraccionados are advances on the Impuesto sobre Sociedades, paid in the first 20 days of April, October and December (article 40.1) on the modulo 202; with a domicio application period of 1-15th, [1][6]As a general rule, the base - cauta integra of the last period, on which the declaration period has expired, is 18%. SL can choose the current profit calculation for 3, 9 or 11 months; for those who have a turnover of over 6 million I, this is mandatory (Articles 40.2 and 40.3) [1]. Empresa emergente is exempt from pagos fraccionados for the period following each of the first two with a positive base (Ley 28/2022, Art. 8.2) [8].

How does IVA work at SL?

IVA - Value added tax: an enterprise for IVA purposes, not yet proven otherwise (article 5 Ley 37/1992) [2]Total rate 21%, reduced 10% and 4% for some operations 0% [3]Tax is set in price and paid to buyer and SL is transferred to the State. The entry IVA on SL suppliers ’ accounts may be deducted while goods and services are used in deduction transactions (art. 92) [2]I. More detailed rates: What is IVA in SpainThe rates are 21%, 10% and 4% on October 2, 2026, and keep track of BOE: the rates for temporary leases and IVA changed in October 2026, and check the rates before the transaction.

The quarterly modelo 303 declaration is filed from 1 to 20 April, July and October; for the fourth quarter from 1 to 30 January; for the payment, the payment is made from 1 to 15 and in January, from 1 to 25. [4]If no amount is payable, the application shall be made without an activity, for compensation or for return. [4]If SL works with customers and suppliers from the EU, it needs NIF-IVA (alta in the intercomunitarios registry through modelo 036) and modelo 349; AEAT offers the tools Localizador de entrega de bienes and Localizador de prestación de servicios to understand where the transaction is being imposed and who pays IVA [7].

What kind of taxes arise when the owner makes profit?

The SL money goes through dividends, administration salary or loans, and each way has its taxes. [10]The non-resident of Spain, who receives SL dividends, pays Imperial sobre la Renta de no Residentes: the total rate for 19% dividends (art. 25.1.f), is granted exemptions, for example for EU parent companies under the terms of article 14.1.h; in practice, double taxation treaties are also in force. [9]I. The general outline we described in the article Resident and non-resident taxesa general overview of income tax, in IRPFThe treaty between your country and Spain should be checked separately for a specific case.

Typical SL Tax Errors

The reduced rate was applied without verification. The 15% rate for the new SL cannot be applied if the activity was conducted by a related company or a physical person with a share greater than 50% and it is not applicable to groups and entidad patrimonial [1].
The money from SL is taken as autono. Any withdrawal must be recorded as a dividend, salary or loan and valued at market value [1].
Forgot pagos fraccióndos. Model 202 is served in April, October and December, regardless of the final declaration [6].
IVA is wiped out in the wrong account. Deduction is possible while the expense is related to the transactions that qualify for deduction [2].
The 303 declaration is not submitted at zero. A declaration without activity, compensation or return is needed [4].
The stakes are taken from last year. For small and medium SL, the law increased the rates by 2025-2028 [1].

When does it take a case?

A review is needed when SL owns real estate or securities and can become entidad patrimonial, where there are non-residents and jurisprudentials among the participants, when you have to choose between dividends and wages, when a company works with the EU and non-EU countries, and when you want to benefit from the Empresa Emergente. This depends on your case; check with a lawyer or a gestator before the closing period.

What can we help you with?

The NEXO team in Barcelona is looking at the tax side of your status with your migration: how SL taxes relate to your residence permit and tax residence. The tax and administration are the team's hestor, the legal lawyer. We are not replacing the company's accountant and we are not promising the tax result. First, 30 minutes free, full consultation: 121 I in 45 minutes. ConsultationIII. Service page: documents and escorts.

Frequent issues

What profit tax does SL pay in Spain in 2026?

Total rate 25%. For SL with turnover of less than 1 million y and the period starting in 2026, 19% to 50,000 y base and 21% over; for SL with turnover of between 1 and 10 million y 23% [1].

What's the tax rate for the new SL?

15% in the first period with a positive base and the next, if this is a new economic activity. The Empresa Emergente certificate gives 15% in the first period and three next. The stake cannot be applied if the activity was previously run by a connected company or a physical person with a share greater than 50%. [1][8].

What IVA pays SL?

The total rate of 21%, which is reduced by 10% and 4% for individual transactions is 0%. SL lists IVA from sales and subtracts IVA from the costs of transactions that qualify for deduction. [2][3].

When does SL file a profit tax?

25 days after the end of the six-month period: 1 to 25 July for the calendar year. AEAT indicates 27 July 2026 as the last day for IS 2026. When the payment is made, the electronic delivery ends earlier, until 22 July. [5].

What is pagos fraccionados on Impuesto sobre Sociedades?

Advances on IS: modelo 202 in the first 20 days of April, October and December: 18% of the last period of Cuota integra is generally taken; current profits in 3, 9 or 11 months can be counted, and in turnover over 6 million I am required [1][6].

Does SL pay the Economic Activity Tax (IAE)?

No, if the company's turnover in the penultimate year is below 1 million ya: such companies are exempt from IAE. But the alta or changes in the censo are still being applied. We haven't opened the regulatory text on release, so check the condition with the hestor. [11].

What kind of tax does a non-resident pay on SL dividends?

Total rate of Imperial sobre la Renta de no Residents 19% (art. 25.1.f). Exemptions are possible, for example for EU parent companies under article 14.1.h, and reduction under a double taxation treaty: your country ’s treaty be checked separately [9].

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Sources are viewed on 02.10.2026. Consolidated texts and departmental reference pages are informative: legal application takes into account official publications, changes and specific circumstances. Material has not been personally checked by counsel.

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