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Practical Handbook for Companies 2025.

Scope

Regulation: Article 25.1 LIS

This tax incentive can be applied to:

  • Taxpayers who pay taxes at the general rate of 25 percent provided for in article 29.1 of the LIS.

  • Entities whose net turnover for the immediately preceding tax period is less than 1 million euros (microenterprises).

  • The small entities.

  • The newly created entities that carry out economic activities and that pay taxes at the rate of 15 percent in the first tax period in which the taxable base is positive and the following one, regardless of the result of its taxable 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.