Updated Mar 17, 2026 by AEVI
Resident video game companies in Spain are subject to a 25% corporate income tax rate, while qualifying start-ups can access a reduced 15% rate for four tax periods.
The Canary Islands offer a highly competitive 4% corporate tax rate and exemptions on property-transfer and IGIC taxes for companies meeting specific investment and employment criteria.
R&D and technological innovation expenses qualify for a 12% tax credit, capped at 25–50% of total tax liability, alongside a patent-box regime that reduces the taxable base for advanced software.
Small entities with an annual turnover under €10 million are eligible for fiscal benefits including accelerated depreciation, finance-lease deductions, and an equalisation reserve that lowers the tax base by up to 10%.
Non-resident firms without a permanent establishment face income tax rates between 19% and 24%, while resident entities must generally apply a 21% value-added tax.
The Economic Activities Tax is mandatory for resident entities, though companies are exempt during their first two years of operation or if their annual turnover remains below €1 million.
Resident video game companies in Spain are subject to a 25% corporate income tax rate, while qualifying start-ups can access a reduced 15% rate for four tax periods.
The Canary Islands offer a highly competitive 4% corporate tax rate and exemptions on property-transfer and IGIC taxes for companies meeting specific investment and employment criteria.
R&D and technological innovation expenses qualify for a 12% tax credit, capped at 25–50% of total tax liability, alongside a patent-box regime that reduces the taxable base for advanced software.
Small entities with an annual turnover under €10 million are eligible for fiscal benefits including accelerated depreciation, finance-lease deductions, and an equalisation reserve that lowers the tax base by up to 10%.
Non-resident firms without a permanent establishment face income tax rates between 19% and 24%, while resident entities must generally apply a 21% value-added tax.
The Economic Activities Tax is mandatory for resident entities, though companies are exempt during their first two years of operation or if their annual turnover remains below €1 million.