Skip to content
V1210-15 ·17 April 2015 ·consulta-vinculante Medium impact
Tax

New entities can apply IS tax scale if registered from 2013

The DGT confirms that a company constituted in 2012 but registered in the Commercial Registry in 2013 qualifies as a new entity, provided it does not fall under exclusions for the start of economic activity.

In 6 key points

Lifecycle

2015-04-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact