ICONOS FINALES-TRAZADOS

Lower rates in the CIT

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The rates for SMEs and microenterprises will be reduced.

Lower rates in the CIT

Remember that, during the next fiscal years, the tax rates of Corporate Income Tax (CIT) for SMEs (small and medium-sized enterprises) and microenterprises will be progressively reduced.

If your company is an SME (in general, it will be if during the previous year its turnover did not exceed ten million euros), the tax rate for which you must pay CIT will no longer be the existing 25% until 2024, but will decrease during the next fiscal years according to the following breakdown:

 

Concept 2025 2026 2027 2028 2029
CIT rate 24% 23% 22% 21% 20%

 

And if your company has the nature of microenterprise (generally, it will if its turnover in the previous year was less than one million euros), the rates will be even lower. In this case, from 2025, the reduced rate of 23% - applicable to the entire taxable base in 2024 - becomes a progressive rate: the part of the base that does not exceed 50,000 euros is taxed at a lower rate, and the excess at a higher rate :

 

Concept 2025 2026 2027
Up to 50,000 21% 19% 17%
Remaining base 22% 21% 20%

 

However: bear in mind that, if your company is a asset-holding company, will not be able to apply these new rates in its CT, so it will have to continue paying taxes at the general rate of 25% . Remember that it will be considered an asset-holding company when more than half of its assets consist of securities or are not used for economic activities.

 

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