Issues to take into account when settling the Tax in 2023
We inform you of the main news for the 2023 Companies Campaign.
Startups
Law 28/2022, of December 21, to promote the startup ecosystem, which came into force on December 23, 2022, establishes a series of tax incentives for taxpayers of the Corporate Tax and Income Tax of non-residents who obtain income through a permanent establishment located in Spanish territory and that have the status of emerging company in accordance with this Law:
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They will be taxed at the rate of 15 percent in the terms established in section 1 of article 29 of the LIS in the first tax period in which, having the status of emerging company, the tax base is positive and in the following three , as long as they maintain said condition.
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They may request from the State Tax Administration, at the time of submitting the self-assessment, for deferral of payment of the tax debt corresponding to the first two tax periods in which the tax 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 term of income in the voluntary period of the tax debt corresponding to the aforementioned tax periods.
To enjoy this benefit, it will be necessary for the applicant to be up to date with compliance with their tax obligations on the date on which the deferral request is made and, in addition, the self-assessment is submitted within the established period. The payment of complementary self-assessments may not be postponed, according to the procedure established in this section.
The payment of the deferred tax debt will be made within a period of one month from the day following the expiration of each of the indicated deadlines, without the accrual of late payment interest.
Thus, the deferral of payment of tax debts during the first two years of activity is extended to all emerging companies.
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They will not have the obligation to make the installment payments regulated in articles 40 of the LIS and 23.1 of the TRLIRNR that they must make 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 in them the status of emerging company is maintained.
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 and the transfer of its results