Spain's standard corporate tax rate is 25% on net global profits for resident entities. Newly established companies get a reduced 15% rate for their first profitable tax year plus the following year; certified innovative startups under the Startup Law get an extended 15% rate for up to 4 consecutive profitable years. Domestic dividend/interest/royalty distributions carry a 19% withholding tax; 0% applies to dividends to an EU parent company holding 5%+ for 1+ continuous year (EU Parent-Subsidiary Directive). The annual return (Modelo 200) is due within 25 days of the 6-month mark after fiscal year-end (typically July 25 for calendar-year firms); advance installments (Modelo 202) are due in April, October, and December.