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5

Unit 5

Corporate Income Tax

How companies are taxed in Spain: the legal framework and who is a taxpayer, the settlement scheme that leads from accounting profit to the tax payable, the tax rates, and the capitalisation and levelling reserve reductions.

• 3 videos
• 3 h 21 min
• 3 documents
• Spanish and English

Start with lesson A0 of 3 lessons viewed

Syllabus

3 videos · 3 h 21 min

1. ALesson ACorporate Income Tax: legal framework, residence and taxpayersLaw 27/2014, taxpayers, income and the taxable base from the accounting profit, personal and real obligation, residence, patrimonial entities and other taxpayers.1:11:301 document
2. BLesson BTax period, settlement scheme and tax ratesFinancial year and accrual, filing deadline, the full settlement scheme (from accounting profit to differential liability), salary versus dividend and the 2025-2029 tax rates.1:05:201 document
3. CLesson CReductions: capitalisation reserve and levelling reserveThe two reductions of the taxable base: capitalisation reserve (20 % of the equity increase, 10 % limit) and levelling reserve (10 %, small entities only, 5-year reversal), with multi-year examples.1:03:471 document

Unit materials

3 documents

Lesson ACorporate Income Tax: legal framework, residence and taxpayers

• 5.1 Corporate Income Tax Legal Framework (slides)PDF · 8 pages

Lesson BTax period, settlement scheme and tax rates

• 5. Corporate Income Tax Settlement (slides)PDF · 9 pages

Lesson CReductions: capitalisation reserve and levelling reserve

• 5.5 Reductions (slides)PDF · 5 pages