Tax rates
VAT and withholding tax rates used for invoice computation. Changes recompute existing invoices.
Value Added Tax
Statutory rate is 10%; the reduced 7% rate is in force per Royal Decree No. 799, valid through 30 Sep 2026.
Withholding tax — domestic juristic persons
| Income type | Rate (%) | Notes |
|---|---|---|
| Goods | Sale of goods — no withholding tax. | |
| Service | Hire of work / general service. | |
| Professional | Liberal profession (engineering, law, healing arts). | |
| Rental | Lease of property. | |
| Advertising | Advertising fees. | |
| Transport | Transport service (excluding public transport). | |
| Royalty | Royalty / IP licensing. |