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MEDIUM
FISCAL

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

V1770-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1770-25
Published
30 Sept 2025

Summary

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.

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