Sozietateen gaineko zerga (SZ)

Impuesto sobre Sociedades: tipo de gravamen aplicable en 2014 y 2015

Territorio Tipo general 2014 Pequeña empresa 2014 Tipo general 2015 Pequeña empresa 2015
Territorio Común 30% 20-25-30% 25% - 15% 25% - 15%
Bizkaia 28% 24% 28% 24%
Gipuzkoa 28% 24% 28% 24%
Araba 28% 24% 28% 24%
Navarra 30% 20-27% 25% 19-23%

 

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