MODIFICACIÓN DE LOS TIPOS IMPOSITIVOS DEL IMPUESTO DE SOCIEDADES

Estimados señores,

Here are a small table comparing how are changes in the tax rates of the main companies behind the Law 27/2014 for the years 2014, 2015 and 2016.

2014 2015 2016
GENERAL 30% 28% 25%
ENTIDADES CREDITO 30% 30% 30%
HIDROCARBUROS 35% 33% 30%
PYMES 25% 300,000 25% 300,000 25%
30% rest 28% rest
MICROPYMES 20% 300,000 25% 25%
25% rest
NUEVA CONSTITUCION 15% 300,000 15% 15%
20% rest

We hope it is of interest

HERRERA ECONOMISTS AND LAWYERS