Spain vs Denmark
Corporate Tax Comparison
Time of Update: Spain: 4/02/2026 / Denmark: 4/05/2026
Compare Spain and Denmark corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Spain vs Denmark Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Spain
Denmark
General CIT Rate:
25
General CIT Rate:
22
CIT Return Due Date:
Within 25 calendar days after the end of the tax year.
CIT Return Due Date:
In general, six months after the end of the fiscal year.
CIT Payment 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 Estimated Payment Due Date:
You must pre-pay three annual tax payments within the first 20 calendar days of April, October, and December.
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.
Withholding Tax (WHT)
Spain
Denmark
Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
Resident Withholding Tax (Dividend/Interest/Royalty):
0/27/22
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
None-Resident Withholding Tax (Dividend/Interest/Royalty):
27/27/22
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Spain
Denmark
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Spain
Denmark
Composite Effective Average Tax Rate:
23.30
Composite Effective Average Tax Rate:
20.36%
Composite Effective Marginal Tax Rate:
18.17
Composite Effective Marginal Tax Rate:
14.22%
