Proposed State Budget Law for 2027
Corporate Income Tax (CIT)
Check PwC’s analysis of the 2027 State Budget regarding Corporate Income Tax (IRC). Stay informed about all the changes. When in doubt, PwC explains.
Autonomous taxation
The 10 percentage point increase does not apply in the 2027 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 CIT (“Modelo 22”) and anual statement (“IES”) returns for the two preceding tax periods; or
- The 2027 tax period corresponds to the initial period of activity or to one of the two subsequent periods.
Tax incentive for employee housing
For the purposes of determining the taxable profit, CIT taxpayers holding properties built, acquired or converted to house employees who benefit from this incentive may apply a higher depreciation rate, of up to twice the rate set out in Regulatory Decree No. 25/2009 of 14 September.
PwC Newsletter: Proposed State Budget Law for 2027
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State Budget 2027 – Everything You Need to Know About the Tax Changes
Follow the tax changes introduced by the Draft State Budget Law for 2027. Have questions? PwC has the answers!
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