4.3.2.1 Scope of application
The following taxpayers may apply for this tax incentive:
-
Those who pay taxes at the general rate of 25% provided for in article 29.1 of the LIS .
This general type also includes newly created entities that carry out economic activities and pay taxes at a rate of 15 percent in the first tax period in which the tax base is positive and the following one.
- Credit institutions, as well as entities engaged in the exploration, research and exploitation of hydrocarbon deposits and underground storage facilities, apply a tax rate of 30 percent, as provided for in article 29.6 of the LIS.