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Practical Manual for Companies 2023.

Box 00063 Reduced tax rate for newly created entities (DT 22ª LIS)

This box must be checked by newly created entities established between January 1, 2013 and December 31, 2014 , that carry out economic activities, 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 the Nineteenth Additional Provision of RDLeg. 4/2004.

Remember:

The Nineteenth Additional Provision of the Royal Decree-Law 4/2004 established that newly created entities, established after 1 January 2013, that carry out economic activities will pay taxes, in the first tax period in which the tax base is positive and in the following one (regardless of the result of their tax base in this second year), according to the following scale, except if, in accordance with the provisions of article 28 of said regulation, they must pay taxes at a lower rate:

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

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