Corporate Income Tax 2025 filing deadline, July 2026

July 2026 is the key month for filing Corporate Income Tax returns for the 2025 fiscal year . This year, in addition to meeting the deadline, many companies will be applying, for the first time, a tax reform that modifies tax rates according to company size. Puigverd Assessors provides a summary of everything you need to know.

When do I have to file the declaration?

The general deadline is from July 1st to 27th, 2026. The usual date would be July 25th, but since it falls on a Saturday this year, the deadline is extended to Monday the 27th . If the result is a payment due and you choose direct debit, the last day is July 22nd.

The obligation exists even if the company has not had any activity during the tax year. Failure to file the return on time may result in surcharges, late payment interest, and penalties.

Which model is used?

The general form is Form 200, approved by Order HAC/529/2026 and in force since July 1, 2026. Groups under the tax consolidation regime use Form 220. Filing is mandatory electronically through the AEAT's electronic office.

New for 2025: new tax rates

The reform introduced by Law 7/2024 changes the applicable rates from 1 January 2025, especially benefiting smaller companies:

• General rate (other companies): 25%
• Micro-enterprises (turnover less than €1M): 21% for the first €50,000 of taxable base and 22% for the rest.

Progressive reduction of the tax rate in the following years (2026 -19/21%- 2027 and subsequent years -17/20%)

• Small entities (turnover between €1M and €10M): 24%.

Progressive reduction of the tax rate in the following years (2026 -23%- 2027 -22%- 2028 -21%- 2029 and following -20%)

• Newly created companies and startups: 15% during the first period with a positive tax base and the following

This segmentation requires you to accurately verify which category your company fits into before submitting the declaration.

Other relevant new features

The capitalization reserve improves in 2025: the percentage of reduction in the taxable base increases from 15% to 20%, of the increase in equity, and can reach 23% or 26.5% or 30% if the average workforce is also increased and maintained for three years.

The reduction of the taxable base may in no case exceed 20% of the positive taxable base of the tax period prior to this reduction. This percentage increases to 25% in the case of taxpayers whose net operating profit (INCN) is less than 1 million euros.

Royal Decree-Law 7/2026 has extended the freedom of amortization for investments in renewable energy and energy self-consumption made in 2025 and 2026, which allows for an accelerated reduction of the taxable base and improved liquidity.

What documentation do you need?

To correctly complete Form 200, it's advisable to have your closed annual accounts, accounting profit, depreciation details, non-deductible expenses, negative tax bases pending offset, and withholdings paid during 2025 ready . Gathering this information in advance allows you to review the return carefully and avoid missing any tax incentives.

Don't leave it until the last minute

The 2025 tax reform is the most significant in years for SMEs and micro-enterprises. An error in categorization or in the application of deductions could result in an incorrect tax liability and a subsequent audit by the tax authorities.

Puigverd Assessors has been advising businesses and self-employed individuals in the Vallès and Barcelonès regions on complying with their tax obligations for years. If you have any questions about how this tax campaign affects your business, contact their team for a free consultation.