Box 00088 Reduced tax rate for entities with a prior period INCN of less than 1 million euros (art. 29.1 LIS)

With effect for tax periods beginning on or after 1 January 2023, this box must be checked by entities whose net turnover for the immediately preceding tax period is less than 1 million euros and which, in accordance with the provisions of article 29.1 of the LIS , are taxed at the reduced tax rate of 23 percent .