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Practical Manual of Companies 2022.

Box 00071 Reduced tax rate for start-ups (Article 29.1 LIS)

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