Spain vs Guatemala
Corporate Tax Comparison
Time of Update: Spain: 4/02/2026 / Guatemala: 4/06/2026
Compare Spain and Guatemala corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Spain vs Guatemala Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Spain
Guatemala
General CIT Rate:
25
General CIT Rate:
System on earnings: 25% on net income;
Simplified optional system: 7% on gross income
Simplified optional system: 7% on gross income
CIT Return Due Date:
Within 25 calendar days after the end of the tax year.
CIT Return Due Date:
March 31
CIT Payment Due Date:
Within 25 calendar days after the end of the tax year.
CIT Payment Due Date:
March 31
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:
System on earnings: Quarterly instalments;
Simplified optional system: Monthly, within the first ten working days of the month.
Simplified optional system: Monthly, within the first ten working days of the month.
Withholding Tax (WHT)
Spain
Guatemala
Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Spain
Guatemala
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
General Capital Gain Tax Rate:
10%
Effective Tax Rate (ETR)
Spain
Guatemala
Composite Effective Average Tax Rate:
23.30
Composite Effective Average Tax Rate:
22.75%
Composite Effective Marginal Tax Rate:
18.17
Composite Effective Marginal Tax Rate:
13.33%
