Corporate Tax Comparison

Denmark vs Spain

Compare Denmark and Spain corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Denmark: 4/05/2026 · Spain: 4/02/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Denmark

Spain

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Denmark: 4/05/2026 · Spain: 4/02/2026

Corporate Income Tax (CIT)

Denmark

Spain

General CIT Rate:

CIT Return Due Date:

In general, six months after the end of the fiscal year.

CIT Return Due Date:

Within 25 calendar days after the end of the tax year.

CIT Payment Due Date:

Income for the next fiscal year was received on November 20th.

CIT Payment Due Date:

Within 25 calendar days after the end of the tax year.

CIT Estimated Payment Due Date:

Two equal installments were made on March 20 and November 20. Additionally, extra taxes can be paid before February 1 of the following year of the income year.

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)

Denmark

Spain

Resident Withholding Tax (Dividend/Interest/Royalty):

0/27/22

Resident Withholding Tax (Dividend/Interest/Royalty):

19/19/（19/24）

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

27/27/22

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

19/19/（19/24）

Value-Added Tax (VAT)

Denmark

Spain

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Denmark

Spain

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraint.

Effective Tax Rate (ETR)

Denmark

Spain

Composite Effective Average Tax Rate:

20.36%

Composite Effective Average Tax Rate:

23.30

Composite Effective Marginal Tax Rate:

14.22%

Composite Effective Marginal Tax Rate:

18.17

A Full-Service Consulting Firm Backs You Up

TKEG Expat is your trusted overseas business partner. We are the retail consulting department of THE KEITH &EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.

Learn More About THE KEITH & EVEN GROUP >

A Full-Service Consulting Firm Backs You Up

Corporate Clients

Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?

If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH &EVEN GROUP.

Enterprise Solutions >