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LOW
FISCAL

Newly created entities may be taxed at 15% during the first two periods with a positive tax base, provided there is no transfer of activity from related entities or prior exercise by natural persons with a shareholding exceeding 50%

V2023-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2023-25
Published
29 Oct 2025

Lifecycle

2025-10-29PublishedPublished 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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