Legal Advisors Barcelona

Tax Updates for Corporate Income Tax in 2025

Tax Updates for Corporate Income Tax in 2025

At Legal Advisors Barcelona, we specialize in providing expert legal and tax advice to businesses of all sizes, ensuring our clients stay updated on the latest legislative changes. Below, we present a detailed analysis of the main tax measures introduced for the Corporate Income Tax in 2025 and how they may affect your business.

Changes to Tax Rates

The general tax rate for Corporate Income Tax remains at 25%. However, the government has introduced reduced rates to encourage the growth of micro-enterprises and SMEs, as well as to incentivize new economic activities:

• Micro-enterprises: Entities with a turnover of less than 1 million euros will be taxed at:
  • 21% for the first 50,000 euros of taxable income.
  • 22% for the remainder.
• Additionally, this rate will gradually decrease to a range of 17%-20% by 2027.
• SMEs: Companies with annual revenues between 1 and 10 million euros will also benefit from a progressive reduction in tax rates:
  • 24% in 2025.
  • 20% by 2029.

These measures aim to foster economic growth and support the businesses that form the backbone of Spain’s economy.

Incentives and Tax Benefits

In 2025, various tax incentives have been expanded and improved to promote investment and business sustainability:

• Capital reserves: Increased deduction percentages apply to the growth of equity, allowing companies to reduce their taxable base while strengthening their financial position.
• Investment in electric vehicles: Companies acquiring such assets can continue to apply accelerated depreciation until the end of 2025. This incentive reinforces the commitment to sustainability and ecological transition.
• R&D+i deductions: Tax deductions for research, development, and innovation activities remain in place, encouraging companies to continue investing in technology and competitiveness.

Minimum Taxation

One of the most notable measures is the confirmation of a minimum tax rate of 15% for companies that:

• Have a turnover equal to or greater than 20 million euros.
• Are subject to the fiscal consolidation regime.

This measure ensures that large corporations contribute equitably, even when applying various tax deductions.

Impact and Tax Planning

The 2025 fiscal year introduces significant changes affecting most companies in Spain. At Legal Advisors Barcelona, we offer personalized analysis to optimize your company’s tax strategy. Our goal is to help you:

• Plan the 2024 fiscal year-end: Identify applicable deductions and benefits before closing the fiscal year.
• Maximize tax incentives in 2025: Take full advantage of all available tax reduction opportunities.
• Avoid penalties and risks: Ensure compliance with new regulations and minimize potential legal contingencies.

Why Choose Us?

At Legal Advisors Barcelona, we have a team of corporate tax experts who understand the specific needs of your business. We are committed to:

1. Providing personalized service tailored to your objectives.
2. Keeping you informed about the latest legislative updates.
3. Designing effective strategies to reduce your tax burden and increase your business’s profitability.

Contact Us!

Don’t let tax changes catch you off guard. Contact our team today to schedule a free consultation. Together, we’ll ensure your company is prepared to navigate the new tax landscape of 2025.

Legal Advisors Barcelona: Your strategic ally in corporate taxation and legal matters.