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V5481-26 ·18 August 2026 ·consulta-vinculante Medium impact
Tax

15% tax rate cannot be applied in 2025 if startup status expires before 31 December

A company inquired whether it could apply the reduced 15% tax rate for the 2025 financial year, given that its ENISA startup certificate expires on 23 December 2025. The DGT ruled that this is not possible because the startup status must be maintained until the final day of the tax period.

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2026-08-18PublishedPublished 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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