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

This box must be checked by newly created entities established on or after January 1, 2015 , that carry out economic activities and pay taxes at the reduced rate of 15 percent in the first tax period in which the tax base is positive and in the following period, regardless of the result of their tax base in this second year, under the terms established in article 29.1 of the LIS .