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Tax defense and wealth taxes
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The consultation examines whether an entity established in 2021 can apply the 15% reduced rate as a newly created entity. The DGT states that such a rate may be applied in the first positive tax base period and the next, provided there is no transfer of activity from related entities or shareholders with more than 50% ownership.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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