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V5471-26 ·13 August 2026 ·consulta-vinculante Medium impact
Tax

Reduced 15% tax rate applicable to new companies provided there is no transfer of activity or corporate group

A catering company established in 2023 has enquired whether it can apply the reduced 15% tax rate. The DGT indicates that this rate may be applied as long as the company has not acquired the activity from a related entity and is not part of a corporate group.

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2026-08-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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