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Practical Manual for Companies 2023.

Startups

Law 28/2022, of December 21, to promote the ecosystem of emerging companies, which entered into force on December 23, 2022, establishes a series of tax incentives for taxpayers of Corporate Tax and Non-Resident Income Tax who obtain income through a permanent establishment located in Spanish territory and who have the status of an emerging company as provided therein:

  • They will be taxed at the rate of 15 percent under the terms established in section 1 of article 29 of the LIS in the first tax period in which, having the status of an emerging company, the tax base is positive and in the following three, provided that they maintain said status.

  • At the time of filing the self-assessment, they may request from the State Tax Authority the deferral of payment of the tax debt corresponding to the first two tax periods in which the taxable base of the Tax is positive.

  • They will not be required to make the fractional payments regulated in articles 40 of the LIS and 23.1 of the TRLIRNR that must be made on account of the settlement corresponding to the tax period immediately following each of the tax periods in which the deferral referred to in the previous point has been requested, provided that the status of an emerging company is maintained in them.