Corporate Income Tax
ZEC Entities are subject to the Corporate Income Tax in force in Spain, at the reduced rate of 4%.
Since 2008, the tax rate in Spain is established at a rate ranging between 25% and 30%.
The special rate of 4% will apply to a maximum amount of the income tax , depending on the number of jobs created and the kind of activity of the the ZEC Entity.
|
Net job creation |
Industrial activities | Service activities | Other services* |
| Between 3 and 8 employees | €1.800.000 | €1.500.000 | €1.125.000 |
| Between 9 and 12 employees | €2.400.000 | €2.000.000 | €1.500.000 |
| Between 13 and 20 employees | €3.600.000 | €3.000.000 | €2.250.000 |
| Between 21 and 50 employees | €9.200.000 | €8.000.000 | €6.000.000 |
| Between 51 and 100 employees | €21.600.000 | €18.000.000 | €13.500.000 |
| More than 100 employees | €120.000.000 | €100.000.000 | €75.000.000 |
NACE list
| File | Type | Size | |
|---|---|---|---|
| List of activities | 280,1 Kb | Download file |
