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V2156-25 ·13 November 2025 ·consulta-vinculante Medium impact
Tax

New entities may apply 15% reduced tax rate if activity differs from that previously exercised by shareholder

The DGT clarifies whether a professional establishing a new company can benefit from the reduced tax rate, depending on whether the company's actual economic activity differs from that previously carried out by the shareholder.

In 6 key points

How it affects those involved

The reduced tax rate for newly established entities is available only if the economic activity carried out by the company is different from that previously exercised by the shareholder.

Lifecycle

2025-11-13PublishedPublished 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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