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Form 200. Corporate Income Tax Declaration 2019

2.7.3.14 Reduced tax rate for newly created entities (Article 29.1 LIS)

Newly created entities established on or after January 1, 2015 that carry out economic activities and pay taxes in the first tax period in which the tax base is positive and in the following period at the rate of 15 percent in the established terms must mark this key. in article 29.1 of the LIS .