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Practical Manual for Companies 2022.

Scope

Regulation: Article 30 bis.1 LIS

Minimum taxation will apply to the following taxpayers:

  1. Those whose net turnover amount is at least 20 million euros during the 12 months prior to the date on which the tax period begins.

  2. Those who pay taxes under the tax consolidation regime regulated in Chapter VI of Title VII of the LIS, regardless of their net turnover amount.

This taxation will not apply to the following taxpayers:

  1. Entities to which the tax regime established in Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage that are taxed at the rate of 10 percent applies, as provided in article 29.3 of the LIS.

  2. Entities that pay taxes at the rate of 1 percent in accordance with the provisions of article 29.4 of the LIS.

  3. Pension funds regulated in the consolidated text of the Law on the Regulation of Pension Plans and Funds, approved by Royal Legislative Decree 1/2002, of November 29, which are taxed at the rate of 0 percent in accordance with the provisions of article 29.5 of the LIS.

  4. Listed Public Limited Companies for Investment in the Real Estate Market ( SOCIMI ) regulated by Law 11/2009, of October 26.