Annual company tax returns
Spain
Branch (Sucursal)
Branches are taxed under the general provisions of the corporate income tax and therefore, must file an annual income tax return with the tax authorities. Moreover, if the branch is also a permanent establishment for VAT purposes, the relevant VAT tax returns will need to be filed.
Limited liability company (Sociedad Limitada)
Companies must annually file a company income tax return with tax authorities. Other periodic returns may be of mandatory filing, including VAT and payroll withholding, among others.
Joint-stock company (Sociedad Anónima)
Companies must annually file a company income tax return with tax authorities. Other periodic returns may be of mandatory filing, including VAT and payroll withholding, among others.
Download PDF