Skip to content
V1770-25 ·30 September 2025 ·consulta-vinculante Medium impact
Tax

Reduced 15% tax rate for new entities requires not being part of a group

A real estate promotion company established in 2017 asks whether it can apply the reduced 15% tax rate for new entities. The DGT states that although it meets the economic activity condition, the eligibility for this rate depends on the entity not being part of a group under the Commercial Code.

In 6 key points

Lifecycle

2025-09-30PublishedPublished 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