Corporation
tax

Navarra has a high degree of autonomy that allows it to maintain its own differentiated tax regime, with a clear focus on encouraging productive investments.

With regards to corporation tax, these are the theoretical percentages that are applicable depending on the current size of the company:

28%
Large company
23%
SME
19%
Micro-SME
17%
Cooperatives

The rates described above are theoretical tax rates. However, if you take the tax write-offs, reductions on the tax base and tax deductions on the amount detailed below, it can be concluded that the average effective rate in Navarra in 2013 was 16.8% compared to an average of 19.6% in Spain.

Source: The Spanish Tax Administration Agency (AEAT) and the treasury of the Government of Navarra

Deducciones fiscales de gran interés

Deductions for investments in new elements of fixed material and real estate investments.

Navarra
10%
España
0%

Deductions for R&D activities.

Navarra
40%
España
25%

Deductions for innovation activities.

Navarra
15%
España
12%

Deductions for investments in renewable energy installations.

Navarra
15-30%
España
8%

Deductions for investments in electric mobility.

Navarra
30%
España
0%

Deductions for investments in cinematographic or audiovisual productions.

Navarra
35%

Grants and incentives

Consult all the aid and benefits that Navarra can offer you.

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