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V2104-16 ·13 May 2016 ·consulta-vinculante Medium impact
Tax

Tax rate for small companies is 25% for the base from 0 to 300,000 euros

A query was made regarding the tax rates applicable to a small company in 2014 and 2015, and whether it could benefit from the regime for newly created entities. The DGT determines the rates for the small company regime and denies the newly created entity regime due to a prior link to the activity.

In 6 key points

Lifecycle

2016-05-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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