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V2024-25 ·29 October 2025 ·consulta-vinculante Medium impact
Tax

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

The DGT clarifies the economic activity requirements and exclusions for applying the reduced tax rate.

In 6 key points

How it affects those involved

Entities established in 2021 may qualify for the reduced tax rate if they meet specific economic activity and ownership criteria.

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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