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Practical Handbook for Companies 2025.

Minimum taxation

With effect for tax periods beginning on or after 1 January 2025, in order to adapt the determination of the minimum net tax liability to the tax rates of article 29.1 of the LISSection Four of the Eighth Final Provision of Law 7/2024 modifies section 1 of article 30 bis of the LIS as follows:

  • In the case of entities whose net turnover for the immediately preceding tax period is less than 1 million eurosFor the purposes of determining the minimum net tax liability referred to in the first paragraph of section one of article 30 bis of the LIS, the percentage indicated therein shall be the result of multiplying the scale provided for in article 29.1 of the LIS by fifteen twenty-fifths, rounded up.

  • In the case of entities that meet the requirements set out in article 101 of the LIS to apply the regime of the small businesses, the percentage indicated in the previous paragraph will be the result of multiplying the tax rate provided for in article 29.1 of the LIS by fifteen twenty-fifths, rounded up.