Colombia vs Spain
Corporate Tax Comparison
Time of Update: Colombia: 4/05/2026 / Spain: 4/02/2026
Compare Colombia and Spain corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Colombia vs Spain Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Colombia
Spain
General CIT Rate:
35 (surcharges may apply)
General CIT Rate:
25
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Return Due Date:
Within 25 calendar days after the end of the tax year.
CIT Payment Due Date:
According to the type of taxpayer, the CIT payment may be due in April to May with the CIT declaration form, or it may be due in July as the third installment.
CIT Payment Due Date:
Within 25 calendar days after the end of the tax year.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
CIT Estimated Payment Due Date:
You must pre-pay three annual tax payments within the first 20 calendar days of April, October, and December.
Withholding Tax (WHT)
Colombia
Spain
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Colombia
Spain
General Capital Gain Tax Rate:
15
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
Effective Tax Rate (ETR)
Colombia
Spain
Composite Effective Average Tax Rate:
32.93%
Composite Effective Average Tax Rate:
23.30
Composite Effective Marginal Tax Rate:
32.59%
Composite Effective Marginal Tax Rate:
18.17
