Spain vs Bolivia
Corporate Tax Comparison
Time of Update: Spain: 4/02/2026 / Bolivia: 4/01/2026
Compare Spain and Bolivia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Spain vs Bolivia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Spain
Bolivia
General CIT Rate:
25
General CIT Rate:
25%（except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate)
CIT Return Due Date:
Within 25 calendar days after the end of the tax year.
CIT Return Due Date:
120 days after the fiscal year-end.
CIT Payment Due Date:
Within 25 calendar days after the end of the tax year.
CIT Payment Due Date:
120 days after the fiscal year-end.
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:
NA
Withholding Tax (WHT)
Spain
Bolivia
Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
None-Resident Withholding Tax (Dividend/Interest/Royalty):
12.5/12.5/12.5
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Spain
Bolivia
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 subject to the normal CIT rate：25%.
Effective Tax Rate (ETR)
Spain
Bolivia
Composite Effective Average Tax Rate:
23.30
Composite Effective Average Tax Rate:
27%
Composite Effective Marginal Tax Rate:
18.17
Composite Effective Marginal Tax Rate:
25%–26%
