Corporate tax and business taxation in Tarragona
We prepare corporate tax from the closed accounts and look for every incentive your company can apply.
For limited companies, single-member companies and small businesses in Tarragona and the surrounding area, and remotely anywhere in Spain.
Corporate tax
Annual return (form 200)
Taxable base with tax adjustments, offset of losses from previous years and deductions.
Instalments (form 202)
We check whether your company has to pay in advance in April, October and December, and which method suits it best.
Incentives for small companies
Reduced rate for new and small companies, capitalisation reserve, levelling reserve and accelerated depreciation when the requirements are met.
Shareholders and directors
Directors’ pay, dividends and related-party transactions, so that the combined tax bill is as efficient as possible.
Dormant companies
A company with no activity still has to file corporate tax and its annual accounts. We take care of it.
Accounts and corporate tax in one place
Corporate tax starts from the accounting profit. If we also keep your books, we review expenses, depreciation and provisions during the year and reach the year-end knowing what the tax will be.
The general rate is 25 %. New companies pay a reduced rate in their first profitable years, and companies with a turnover below one million euros have lower rates that are being reduced gradually. We tell you which one applies to you.
Frequently asked questions
When is corporate tax due?
Within 25 calendar days after six months from the end of the financial year. For calendar-year companies, from 1 to 25 July.
What rate does a new company pay?
Newly created companies pay a reduced 15 % rate in their first year with a positive taxable base and the following year, if they meet the requirements.
Does a dormant company have to file?
Yes. It must still file corporate tax and its annual accounts. If the accounts are not filed, the Companies Register blocks the company’s record.
Related guides
Tax calendar
What is filed each quarter and each year, and by when.
Self-employed or company?
Taxes, costs and liability: when an SL makes sense.
See all services
- Tax advice — VAT, personal income tax, annual tax return and corporate tax.
- Income tax return (IRPF) — Income tax returns for individuals and the self-employed.
- VAT for businesses — Quarterly VAT, annual summary and EU transactions.
- Employment & payroll — Payroll, social security, contracts, hiring and leavers.
- Accounting — Bookkeeping, statutory books and annual accounts.
- Self-employed & companies — Self-employed registration, company formation and closure.
- Self-employed registration — Tax and social security registration and deregistration.
- Set up or close a company — SL formation, company changes, dissolution and liquidation.
Let’s talk about your case
Call us, message us on WhatsApp or visit our office. We will tell you how we can help, with no obligation.