{"entity":{"iso2":"ES","iso3":"ESP","name":"Spain","slug":"spain"},"indicator":{"licence":"OECD Terms and Conditions (attribution required)","slug":"effective-tax-rates-for-expenditure-based-tax-incentives-corporate-tax-statistics-2","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_XBRD","title":"Effective tax rates for expenditure based tax incentives - Corporate tax statistics \u2014 Implicit subsidy (EATR)","unit":"Percentage of taxable income"},"observations":[{"date":"2019-01-01","value":-14.53},{"date":"2020-01-01","value":-14.53},{"date":"2021-01-01","value":-14.53},{"date":"2022-01-01","value":-14.53},{"date":"2023-01-01","value":-14.53},{"date":"2024-01-01","value":-14.53},{"date":"2025-01-01","value":-14.53}],"summary":{"latest_period":"2025-01-01","latest_value":-14.53,"max":-14.53,"mean":-14.53,"min":-14.53,"of":50,"rank":42,"trend":"flat"}}