The recent modifications to the Corporation Tax introduce a series of changes that can have a significant impact on the tax planning of companies. These changes aim to promote competitiveness, sustainability and transparency, while seeking to ensure regulatory compliance in an increasingly demanding context. Below, we detail each of these changes and their practical implications.
- Reduction of the tax rate
- For companies with a turnover of less than 1 million euros:
| Benefits | 2025 | 2026 | 2027 | 2028 |
|---|---|---|---|---|
| 50,000 | 21% | 19% | 17% | 17% |
| The rest of the benefits | 22% | 21% | 20% | 20% |
- For companies between €1 million and €10 million:
| Benefits | 2025 | 2026 | 2027 | 2028 |
|---|---|---|---|---|
| About 100% of the profits | 24% | 23% | 22% | 21% |
- For companies with more than €10 million: 25% of the profit.
- Improvements have been made to the capitalisation reserve: The reduction applicable to the increase in funds is increased from 10% to 15% and the maintenance period of the increase in equity is reduced from 5 to 3 years.
The changes introduced are an opportunity to optimise the tax management of companies, but they also require adequate preparation to comply with the new requirements, so we recommend that you seek advice from professionals to avoid future headaches.
