Corporate Tax Cut: SMEs and Micro-enterprises
31 from March of the 2026
The 2026 fiscal year strengthens the strategy to reduce tax pressure on small businesses in Spain.
The 2026 fiscal year strengthens the strategy to reduce tax pressure on small businesses in Spain. This rate reduction aims to encourage investment and improve the competitiveness of the business sector.
Which companies benefit?
To apply these reduced rates, we must distinguish between two categories based on the Net Turnover (INCN) of the previous year:
- Small-Sized Entities (ERD): Those with a turnover of less than €10 million.
- Micro-enterprises: A sub-group of the above with a turnover of less than €1 million.
Tax Rates for 2026
The comparison with previous years shows a clear downward trend:
|
Company Type |
Tax Base Bracket |
2025 Rate |
2026 Rate |
|
ERD (up to €10M) |
Total |
24% |
23% |
|
Micro-SMEs (< €1M) |
First €50,000 |
21% |
19% |
|
Micro-SMEs (< €1M) |
Above €50,000 |
22% |
21% |
Note: Holding companies (patrimoniales) are excluded from these reductions and maintain the general rate of 25%.
By C.Fabri
