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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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Reduced tax rate

With effect for tax periods beginning on or after 1 January 2023, Law 31/2022 of 23 December introduces into Article 29 of the LIS a reduced tax rate of for entities whose net turnover of the immediately preceding tax is less than .

For these purposes, the net amount of turnover will be determined in accordance with the provisions of sections 2 and 3 of article 101 of the LIS.