Scope
The following taxpayers may apply for this tax incentive:
-
Those who pay taxes at the general rate of 25 percent provided for in article 29.1 of the LIS .
This general type also includes newly created entities that carry out economic activities and pay taxes at the rate of 15 percent in the first tax period in which the tax base is positive and the following one, regardless of the result of their tax base in this second year.
-
Credit institutions, as well as entities dedicated to the exploration, research and exploitation of hydrocarbon deposits and underground storage facilities that apply a tax rate of 30 percent , as provided for in article 29.6 of the LIS.