Box 00083 Reduced tax rate for start-up companies

This box will be checked by those companies that are considered emerging according to the provisions of the preliminary title of Law 28/2022, of December 21, to promote 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 (provided they maintain this status), at the reduced tax rate of 15 percent in the terms established in article 29.1 of the LIS .