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Tax regulations for companies: tax rates, deductions, tax base, installment payments and special regimes.
Free consultation on business taxation.
Commercial companies
Turnover < 1M€
First year with positive base
Protected cooperatives
Complete Corporate Tax regulations
General, SMEs, entrepreneurs, cooperatives
Calculation and off-balance sheet adjustments
R&D, job creation, audiovisual production
Consolidation, ETVE, SOCIMI...
Form 202 and calculation options
What is the Corporate Tax rate for SMEs?
What expenses are deductible in Corporate Tax?
How does the capitalization reserve work?
What R&D&I deductions can I apply?
When do I need to file form 200?
How are dividends between companies taxed?
Adjustments to accounting results, depreciation, provisions...
R&D&I, job creation, investments, audiovisual production...
Capitalization reserve, leveling, negative bases...
Tax consolidation, related party transactions, transfer pricing...
Answers are for guidance only. Consult a tax advisor for your company's planning.
To file form 200, access the AEAT electronic office.
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