What your Spanish SL pays in corporate tax
Enter your company's annual profit and pick a regime, and we estimate the 2026 Impuesto de Sociedades bill, your net profit after tax, and the approximate quarterly instalments.
What this calculator does
Enter your company's annual taxable profit and pick the regime that matches your situation, and the tool shows the corporate tax (Impuesto de Sociedades) due, the net profit left after tax, and the approximate quarterly instalment you would prepay through Modelo 202. It covers four 2026 scenarios side by side: the general rate, the reduced rate for small companies, the rate for newly created companies, and the certified-startup rate.
The 2026 rates behind the math
In 2026 the general Impuesto de Sociedades rate is 25%. Smaller companies pay a reduced 23%, newly created companies pay 15% in their first profitable year and the one that follows, and startups certified under the Ley de Startups also pay 15%.
The tool applies your chosen rate to the full taxable profit and divides the annual bill by three to approximate the instalments most SLs prepay during the year. Remember that IVA is a separate obligation on top: you collect and remit it quarterly regardless of how much profit the company makes.
Corporate Tax Calculator (Sociedades)
If you run a Spanish SL or SA, this estimates your Impuesto sobre Sociedades. Adjust your annual profit and pick the regime that applies to your company. Personal IRPF is not included here - this is corporate tax only.
Your accounting profit after deductible expenses, before corporate tax.
Don't forget IVA
IVA (VAT, usually 21%) is filed quarterly via Modelo 303 separately from corporate tax. It is collected from your customers and remitted to AEAT - it is not part of your corporate tax bill.
Your Estimate
Spanish companies pay 3 advance payments (April, October, December) of roughly 18% of the previous quota each. The figure here is an indicative average per payment.
Estimate, not a quote
This is a 2026 estimate of your nominal IS liability. It does not include deductions (R&D, hiring incentives, reinvestment), tax credits, loss carryforwards, or transfer pricing adjustments. For a binding number, work with a Spanish gestor or tax advisor.
Sources
- -General 25% IS rate and small-entity 23% rate - Ley 27/2014 del Impuesto sobre Sociedades and Ley 31/2022 (PGE 2023).
- -15% rate for new companies (first 2 profitable years) - Articulo 29.1 Ley 27/2014.
- -15% rate for certified startups (up to 4 years) - Ley 28/2022 de Startups, Articulo 7.
- -Modelo 202 advance payment regime - Articulos 40-41 Ley 27/2014, AEAT instructions 2026.
Want a real corporate tax projection for your SL?
Our partner gestoria team handles SL setup, corporate filings, payroll and quarterly Modelos. We'll run a real number for your specific profit forecast.
A worked example
Take an SL with 80,000 EUR of taxable profit. At the general 25% rate the tax comes to 20,000 EUR, leaving 60,000 EUR after tax, with quarterly instalments of around 6,667 EUR. If the same company qualified for the 15% new-company rate, the bill would drop to 12,000 EUR and the after-tax profit would rise to 68,000 EUR: a saving of 8,000 EUR in that year.
Who this is for, and what it is not
This tool is for founders weighing an SL in Spain, autonomos wondering whether incorporating would cut their tax bill, and owners of existing companies sanity-checking next year's liability. It is a simplified estimate, not tax or legal advice. It ignores deductible adjustments, loss carry-forwards, the exact Modelo 202 instalment methods, minimum-taxation rules for larger groups, and the personal tax you pay when you draw a salary or dividends. Have a gestoria or asesor fiscal run the real numbers before you decide on a structure.