{"id":17314,"date":"2025-03-25T13:46:25","date_gmt":"2025-03-25T12:46:25","guid":{"rendered":"https:\/\/www.gestingral.com\/recent-changes-in-corporate-tax-everything-you-need-to-know\/"},"modified":"2025-03-25T13:46:28","modified_gmt":"2025-03-25T12:46:28","slug":"recent-changes-in-corporate-tax-everything-you-need-to-know","status":"publish","type":"post","link":"https:\/\/www.gestingral.com\/en\/recent-changes-in-corporate-tax-everything-you-need-to-know\/","title":{"rendered":"Recent Changes in Corporate Tax: Everything You Need to Know"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1310.4px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:20px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p>The recent modifications to the Corporation Tax introduce a series of changes that can have a significant impact on the tax planning of companies. These changes aim to promote competitiveness, sustainability and transparency, while seeking to ensure regulatory compliance in an increasingly demanding context. Below, we detail each of these changes and their practical implications.  <\/p>\n<ol>\n<li><strong>Reduction of the tax rate<\/strong><\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>For companies with a turnover of less than 1 million euros:<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<table style=\"border-collapse: collapse; width: 100%; border: 2px solid #003366;\">\n<tbody>\n<tr>\n<th style=\"border: 2px solid #003366; padding: 10px;\">Benefits<\/th>\n<th style=\"border: 2px solid #003366; padding: 10px;\"><strong>2025<\/strong><\/th>\n<th style=\"border: 2px solid #003366; padding: 10px;\"><strong>2026<\/strong><\/th>\n<th style=\"border: 2px solid #003366; padding: 10px;\"><strong>2027<\/strong><\/th>\n<th style=\"border: 2px solid #003366; padding: 10px;\"><strong>2028<\/strong><\/th>\n<\/tr>\n<tr>\nFirst \u20ac<\/p>\n<td style=\"border: 2px solid #003366; padding: 10px;\"><strong>50,000<\/strong><\/td>\n<th style=\"border: 2px solid #003366; padding: 10px;\">21%<\/th>\n<th style=\"border: 2px solid #003366; padding: 10px;\">19%<\/th>\n<th style=\"border: 2px solid #003366; padding: 10px;\">17%<\/th>\n<th style=\"border: 2px solid #003366; padding: 10px;\">17%<\/th>\n<\/tr>\n<tr>\n<td style=\"border: 2px solid #003366; padding: 10px;\"><strong>The rest of the benefits<\/strong><\/td>\n<th style=\"border: 2px solid #003366; padding: 10px;\">22%<\/th>\n<th style=\"border: 2px solid #003366; padding: 10px;\">21%<\/th>\n<th style=\"border: 2px solid #003366; padding: 10px;\">20%<\/th>\n<th style=\"border: 2px solid #003366; padding: 10px;\">20%<\/th>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>For companies between \u20ac1 million and \u20ac10 million:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<table style=\"border-collapse: collapse; width: 100%; border: 2px solid #003366;\">\n<tbody>\n<tr>\n<th style=\"border: 2px solid #003366; padding: 10px;\">Benefits<\/th>\n<th style=\"border: 2px solid #003366; padding: 10px;\"><strong>2025<\/strong><\/th>\n<th style=\"border: 2px solid #003366; padding: 10px;\"><strong>2026<\/strong><\/th>\n<th style=\"border: 2px solid #003366; padding: 10px;\"><strong>2027<\/strong><\/th>\n<th style=\"border: 2px solid #003366; padding: 10px;\"><strong>2028<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"border: 2px solid #003366; padding: 10px;\"><b>About 100% of the profits<\/b><\/td>\n<th style=\"border: 2px solid #003366; padding: 10px;\">24%<\/th>\n<th style=\"border: 2px solid #003366; padding: 10px;\">23%<\/th>\n<th style=\"border: 2px solid #003366; padding: 10px;\">22%<\/th>\n<th style=\"border: 2px solid #003366; padding: 10px;\">21%<\/th>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>For companies with more than \u20ac10 million: 25% of the profit.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"2\">\n<li><strong>Improvements have been made to the capitalisation reserve: <\/strong>The reduction applicable to the increase in funds is increased from 10% to 15% and the maintenance period of the increase in equity is reduced from 5 to 3 years.<\/li>\n<\/ol>\n<p>The changes introduced are an opportunity to optimise the tax management of companies, but they also require adequate preparation to comply with the new requirements, so we recommend that you seek advice from professionals to avoid future headaches.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":16,"featured_media":17315,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1171],"tags":[],"class_list":["post-17314","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-companies"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Recent Changes in Corporate Tax: Everything You Need to Know &#8226; 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