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LOW
FISCAL

Newly created entities carrying out economic activities may be taxed at the 15% rate in the first period with a positive base and in the following one

V2024-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2024-25
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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