ES主要税率（数据来自PwC税税总结，最后审核30 June 2026）： 企业所得税：25 增值税/消费税：21 个人所得税：Residents: 47 (*);
Non-residents: 24 (**) (*) This is the maximum progressive scale of withholdings rate (final taxation will vary depending on the autonomous region where the taxpayer is resident;
in some of them, the headline PIT rate reaches 54%). (**) 19% for residents in other EU member states or EEA countries with which there is an effective exchange of tax information. 预提税：Resident: 19 / 19 / 19 or 24*;
Non-resident: 19 / 19 / 19 or 24* *See Spain's corporate summary for more information. 具体适用税率请以最新官方规定及具体业务情况为准。