6.3 Newly created entities. Key 00562 Full fee

Newly created entities

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

[00562] = [00552] x 15/100

Newly created entities established between 1-1-2013 and 31-12-2014 that carry out economic activities, and that according to the twenty-second transitional provision of the LIS can continue applying 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 one, they will record in code [00562] the result of carrying out the following operation:

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

[00562] = [00552] x 15/100

If the taxable 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 situation and their tax period lasts less than a year, the calculation of the key [00562] will be:

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

[00562] = [00562] x 15/100

If the taxable 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

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