United States vs Spain

Federal corporate income tax: 21%. State CIT generally ranges from 1% to 10% (although some states do not impose CIT) and is deductible for federal CIT purposes.

25

April 15 for calendar-year corporations (15th day of the 4th month after the tax year-end); a 6-month filing extension to October 15 is available. State income tax returns usually follow the federal due date, with a few exceptions.

Within 25 calendar days after the end of the tax year.

Tax must be fully paid by the original due date of the return (April 15 for calendar-year corporations); the final estimated instalment is due on the 15th day of the 12th month of the tax year.

Within 25 calendar days after the end of the tax year.

Four equal instalments of estimated tax, due by the 15th day of the 4th, 6th, 9th and 12th months of the tax year (April 15, June 15, September 15 and December 15 for calendar-year corporations).

You must pre-pay three annual tax payments within the first 20 calendar days of April, October, and December.

0/0/0

19/19/（19/24）

30/30/30

19/19/（19/24）

NA

21

21% (aligned with the federal CIT rate for corporations)

Capital gains are subject to the normal corporate income tax rate constraint.

22.69

23.30

7.03

18.17