Barcelona · Spain
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Spain × Tax & International Structuring
Tax & International Structuring in Spain
Tax and structuring for businesses, investments and deals that cross borders. In Spain, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
Who handles this workNamed WONE Global lead
Barcelona · Spain- What happens next · 1WONE Global acknowledges your requirement and confirms what's involved.
- 2CIB Partners runs its conflict checks.
- 3We confirm David Bermejo Perramón as your named lead.
- 4You agree scope and fees directly with the firm before work begins.
Spain at a glanceWestern Europe
Madrid · Saturday 7 November
17:05
Local time
- Currency
- EUR
- Working week
- Monday – Friday
- Dialling code
- +34
- Region
- Western Europe
What the rules say in Spain
Tax & International Structuring, the essentials
From the Spain market guide: the points that matter most for tax & international structuring, each with the source it was checked against.
Essentials guide · Source-checked research100% of statements checked against a source23 checked against an official source18 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed
The general corporate income tax rate in Spain is 25 percent.
Newly created companies pay 15 percent in their first profitable tax period and the next one, except equity companies and new companies in a group.PwC Worldwide Tax Summaries · checked 2026-10-19Micro-enterprises with net turnover under EUR 1 million pay 21 percent on the first EUR 50,000 of taxable income and 22 percent on the excess for periods starting in 2025, and 19 and 21 percent for periods starting in 2026.
Net turnover under EUR 1 million; part of a progressive three-year reduction.PwC Worldwide Tax Summaries · checked 2026-10-19The standard VAT rate in Spain is 21 percent, with a reduced rate of 10 percent and a super-reduced rate of 4 percent.
Reduced rates apply to listed goods and services; the Canary Islands, Ceuta and Melilla were not checked.PwC Worldwide Tax Summaries · checked 2026-10-19Domestic withholding tax on dividends and interest paid to non-residents without a treaty is 19 percent, and on royalties 19 or 24 percent.
Dividends to an EU parent holding at least 5 percent for one year are exempt, as is interest paid to EU lenders, except through tax havens.PwC Worldwide Tax Summaries · checked 2026-10-19A Spanish branch of a non-resident company is taxed at the standard 25 percent rate, and profits repatriated to the head office bear 19 percent withholding unless the head office is resident in the EU.
The EU exemption does not apply to tax haven residents.PwC Worldwide Tax Summaries · checked 2026-10-19Spanish transfer pricing documentation consists of a Master File and a Local File, with simplified content for groups with net turnover under EUR 45 million, and groups with consolidated turnover above EUR 750 million must file a country-by-country report.
Related-party transactions.PwC Worldwide Tax Summaries · checked 2026-10-19Spanish corporate tax gives specific deductions for R&D, film and audiovisual productions and job creation.
Conditions apply.Auren · checked 2026-10-19Any administrator of a foreign entity acting as its legal representative in Spain must obtain a Spanish tax identification number (NIF) from the State Tax Administration Agency.
Foreign entities investing in Spain.ICEX-Invest in Spain (Ministry of Economy, Trade and Business) · checked 2026-10-19
Read the full guide: Tax, accounting and reporting
Scope
What the service covers here
- 01Review the proposed cross-border structure
- 02Identify direct and indirect tax exposures
- 03Consider withholding, treaty and transfer-pricing issues
- 04Coordinate implementation across the relevant jurisdictions
Key questions
What we will work through with you
- What needs to be decided before tax & international structuring work starts?
- Who is professionally responsible in each country?
- Which other work, such as tax or employment, must happen at the same time?
- What information and decisions are needed from the business?
If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.
WONE Global Partners in Spain
Other WONE Global Partners here
The other named professionals responsible for WONE Global work in Spain.
Also in Spain
Other services in this market
Appointed services show their named professional. Open positions link directly to the Expression of Interest form.
Legal & ContractingLed by David Bermejo PerramónCorporate & Entity ServicesLed by Darragh BradyGovernment & Regulatory AffairsOpen position · Expression of Interest →Employment, Payroll & MobilityLed by Marc Navarro GraciaCommercial Intelligence & Market ResearchOpen position · Expression of Interest →Accounting, Reporting & Statutory ComplianceLed by Darragh BradyAudit & AssuranceOpen position · Expression of Interest →Finance & TreasuryLed by Darragh BradyBanking & Capital AccessOpen position · Expression of Interest →Payments, Foreign Exchange & SettlementOpen position · Expression of Interest →Insurance & Risk TransferOpen position · Expression of Interest →Transactions & DealsLed by David Bermejo PerramónTrade, Customs & Supply ChainOpen position · Expression of Interest →Technology, Data & CyberOpen position · Expression of Interest →Intellectual Property & Brand ProtectionOpen position · Expression of Interest →Risk, Compliance & Financial IntegrityOpen position · Expression of Interest →Disputes & ResolutionOpen position · Expression of Interest →
Cases
What clients bring to Tax & International Structuring
The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in Spain.
Urgent We've received a tax notice from another country. Do we have to pay?Tax assessments, disputes & managementUrgent We sell online to customers abroad. Do we have to register for their VAT or GST?Tax assessments, disputes & managementUrgent Tax was deducted abroad and again at home. Can we get it back?Payments, FX, digital assets & treasuryUrgent The tax authority wants our transfer pricing documentation. We don't have any.International tax planning & transfer pricingWhat tax filings do we have to make in each country, and when?Tax assessments, disputes & managementHow should we price and invoice customers abroad so we actually get paid?Contracts, commercial disputes & collectionsAt what point do our sales abroad mean we need a local company?International tax planning & transfer pricingShould we reorganise how our regional business is run?International tax planning & transfer pricingCan we centralise finance, HR or IT in one country?International tax planning & transfer pricingHow do we move cash between our companies in different countries?Payments, FX, digital assets & treasury
WONE Global Intelligence
Ask about tax & international structuring in Spain
Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.
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