{"entity":{"iso2":"ES","iso3":"ESP","name":"Spain","slug":"spain"},"indicator":{"licence":"OECD Terms and Conditions (attribution required)","slug":"effective-tax-rates-corporate-tax-statistics-effective-average-tax-rate","source":"Organisation for Economic Co-operation and Development","source_url":"https://data-explorer.oecd.org/vis?df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_ETR@DF_ETR_BASELINE","title":"Effective tax rates - Corporate tax statistics \u2014 Effective average tax rate","unit":"Percentage of taxable income"},"observations":[{"date":"2017-01-01","value":20.997},{"date":"2018-01-01","value":21.408},{"date":"2019-01-01","value":21.873},{"date":"2020-01-01","value":22.101},{"date":"2021-01-01","value":22.995},{"date":"2022-01-01","value":24.333},{"date":"2023-01-01","value":24.453},{"date":"2024-01-01","value":24.612},{"date":"2025-01-01","value":24.873}],"summary":{"latest_period":"2025-01-01","latest_value":24.873,"max":24.873,"mean":23.0717,"min":20.997,"of":99,"rank":43,"trend":"rising"}}