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|