Corporate Income Tax (CIT)

Additional Expenses Related to Teleworking 

Expenses incurred in compensating employees for additional costs arising from the provision of work under a teleworking arrangement are considered at 110% of their value, when regarded as socially beneficial expenditures.

Autonomous Taxation

Plug-in hybrid passenger vehicles (which are subject to autonomous taxation rates of 2.5%, 7.5%, and 15%) now include vehicles approved under the “Euro 6e-bis” emissions standard, provided their official emissions are below 80 gCO₂/km.

The increased rate, aggravated by 10 percentage points, does not apply in the 2026 tax period when:

• the taxpayer has obtained taxable profit in one of the three preceding tax periods and has duly fulfilled the filing obligations relating to the submission of the Corporate Income Tax form Modelo 22 and the Company’s Simplified Information form (IES) for the two previous tax periods; or 
• the 2026 tax period corresponds to the initial period of activity or to one of the two subsequent periods.