Box 00083 Reduced tax rate for emerging companies

This box will be marked by those companies that are considered to be emerging according to the provisions of the preliminary title of Law 28/2022, of December 21, on the promotion of the ecosystem of emerging companies, and pay taxes in the first tax period in which the tax base is positive and in the following three (as long as they maintain this condition), at the reduced tax rate of 15 percent in the terms established in article 29.1 of the LIS .