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V0224-26 ·4 February 2026 ·consulta-vinculante Medium impact
Tax

New entities may apply 15% reduced corporate tax rate if carrying out economic activity

A real estate promotion society enquired whether it could apply the reduced corporate tax rate as a newly established entity. The DGT responds that it may do so if it carries out an economic activity and is not considered a patrimonial entity.

In 6 key points

How it affects those involved

Newly established entities can benefit from a reduced corporate tax rate if they engage in economic activity and are not classified as patrimonial entities.

Lifecycle

2026-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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