{"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-marginal-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 marginal tax rate","unit":"Percentage of taxable income"},"observations":[{"date":"2017-01-01","value":17.868},{"date":"2018-01-01","value":17.973},{"date":"2019-01-01","value":18.531},{"date":"2020-01-01","value":18.759},{"date":"2021-01-01","value":21.276},{"date":"2022-01-01","value":28.023},{"date":"2023-01-01","value":29.085},{"date":"2024-01-01","value":30.396},{"date":"2025-01-01","value":32.379}],"summary":{"latest_period":"2025-01-01","latest_value":32.379,"max":32.379,"mean":23.81,"min":17.868,"of":99,"rank":44,"trend":"rising"}}