ICONOS FINALES-TRAZADOS

Interest rates fall

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In 2026, the Corporate Tax rate decreases again.

Interest rates fall

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If your company is small or a micro-enterprise, remember that from 2025 onwards, your Corporate Tax rate is progressively decreasing each year until 2029. So, in 2026:

  • If your company is small (generally, if it invoices less than ten million annually), in 2026 you will be taxed at a rate of 23% (instead of the 24% applicable in 2025).
  • If it is a micro-enterprise (generally, if it invoices less than one million per year), the rate will be 19% for the first 50, 000 euros of taxable base and 21% for the rest (instead of 21% and 22%, respectively, applicable in 2025).

These new rates will not apply to holding companies, which will continue to be taxed at the general rate of 25% (remember that your company will have this consideration when more than half of its assets consist of securities or are not used for economic activities).

 

If your company is small or a micro-enterprise, remember that in 2026 the tax rate for Corporate Tax is reduced.

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