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V0545-26 6 March 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · entidad de nueva creación

New companies may apply 15% reduced corporate tax rate

The DGT confirms that a company formed by two business groups for a joint tender may benefit from the reduced tax rate for newly established entities, as the conditions for exclusion—such as prior linked activities, physical persons holding over 50% share or group membership—are not met.

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