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Form 200. Corporate Income Tax Declaration 2018

6.3 Newly created entities. Code 00562 Full fee

Newly created entities

Newly created entities regulated in article 29.1 of the LIS that carry out economic activities, except that they pay taxes at a lower rate, in the first tax period in which the tax base is positive and in the following, they will record in the key [00562] the result of carrying out the following operation:

[00562] = [00552] x 15/100

Newly created entities established between 1-1-2013 and 12-31-2014 that carry out economic activities, and that according to the twenty-second transitional provision of the LIS may continue to apply the tax rate established in the nineteenth Additional Provision of the RDLeg . 4/2004, in the first tax period in which the tax base is positive and in the following, they will record in the code [00562] the result of carrying out the following operation:

If the tax base for the tax period is equal to or less than 300,000 euros:

[00562] = [00552] x 15/100

If the tax base for the tax period is greater than 300,000 euros:

[00562] = 300,000 x 15/100 + ([00552] – 300,000) x 20/100

When these entities are in the previous case and their tax period has a duration of less than one year, the calculation of the key [00562] will be:

If the tax base for the tax period is greater than 300,000 euros xd/365:

[00562] = [00562] x 15/100

If the tax base for the tax period is greater than 300,000 euros xd/365:

[00562] = 300,000 xd/365 x 15/100 + ([00552] – (300,000 xd/365)) x 20/100

"d" being the number of days of duration of the tax period, understanding that when it lasts 1 year it will contain, in any case, 365 days.