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Issues to consider when settling the tax in 2023

We inform you of the main developments for the 2023 Corporate Tax Campaign.

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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 that have the status of emerging companies in accordance with this Law:

  • 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.

  • They may request from the State Tax Administration, at the time of filing the self-assessment, 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 .

    The State Tax Administration will grant the deferral , with exemption from guarantees, for a period of twelve and six months, respectively, from the end of the period for voluntary payment of the tax debt corresponding to the aforementioned tax periods.

    To enjoy this benefit, the applicant must be up to date in the fulfillment of his/her tax obligations on the date on which the deferral request is made and, in addition, that self-assessment is submitted within the established period. The payment of supplementary self-assessments may not be postponed, in accordance with the procedure established in this section.

    The payment of the deferred tax debt will be made within one month from the day following the expiration of each of the indicated deadlines, without the accrual of late payment interest.

    The deferral of payment of tax debts during the first two years of activity is thus extended to all emerging companies

  • They will not be required to make the split 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 has been requested referred to in the previous point, provided that in them the status of emerging company is .

Keep in mind:

La ley 28/2022 establece que se entiende por empresa emergente, a los efectos de esta Ley, toda persona jurídica, incluidas las empresas de base tecnológica creadas al amparo de la Ley 14/2011, de 1 de junio, de la Ciencia, la Tecnología y la Innovación, que reúna simultáneamente las siguientes condiciones recogidas en dicho artículo. For these purposes, a technology-based company is understood to be one whose activity requires the generation or intensive use of scientific-technical knowledge and technologies for the generation of new products, processes or services and for the channeling of research, development and innovation initiatives and the transfer of their results.