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Practical Manual of Companies 2022.

Box 00063 Reduced tax rate for start-ups (DT 22 LIS)

newly created entities established between January 1, 2013 and December 31, 2014 , that carry out economic activities, must check this box and that according to the provisions of section 1 of the twenty-second transitional provision of the LIS , pay taxes in accordance with the provisions of Nineteenth Additional Provision of RDLeg. 4/2004.


The Additional Provision nineteenth of the RDLeg. 4/2004 established that newly created entities, established as of January 1, 2013, that carry out economic activities will be taxed, in the first tax period in which the tax base is positive and in the following, according to the following scale, except if, in accordance with the provisions of article 28 of said rule, they must pay tax at a lower rate:

  • for the part of the tax base between 0 and 300,000 euros, at the rate of 15 percent .

  • for the remaining part of the tax base, at the rate of 20 percent .