- 01
Video game companies in Spain can access a 12% tax deduction for qualifying R&D+i expenses, which increases to 45% for projects developed in the Canary Islands.
- 02
Start-ups meeting ENISA criteria qualify for a reduced 15% corporate tax rate for four years, along with exemptions from advance payments and deferred tax liabilities.
- 03
The standard corporate income tax (IS) rate in Spain is 25%, while personal income tax (IRPF) for self-employed professionals ranges from 19% to 47%.
- 04
A patent-box regime is available to reduce taxable income derived from intangible assets, including patents and advanced software.
- 05
Small and medium-sized enterprises with an annual turnover under €10 million are eligible for accelerated depreciation, enhanced lease deductibility, and loss-carry-forward mechanisms.
- 06
The standard value-added tax (IVA) is 21%, and companies with a turnover below €1 million are exempt from the economic activities tax (IAE) for their first two years of operation.