Doctrine by topic · DGT Observatory

Tax Incentives: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position Medium confidence 30 rulings · 2014–2026

Current position

To apply startup incentives (Law 28/2022), in corporate groups, compliance with the requirements must occur within the group or in each of its members. The status of a startup is proven through registration in the Mercantile Registry or the Registry of Cooperatives. Likewise, small-scale entities maintain this status for three tax periods after reaching the turnover limit of 10 million euros.

The sequence does not show a single doctrinal evolution, but rather addresses different tax incentives heterogeneously. A transition is observed from the validation of CDTI reports for R&D&i towards the regulation of new incentives, such as those in Law 28/2022 for startups, and the extension of deadlines for small-scale entities.

Turning points

  1. V2577-23

    Establishes that entities exceeding 10 million euros in turnover maintain small-scale incentives during the following three tax periods.

  2. V5118-26

    Specifies that for the incentives of Law 28/2022, in corporate groups, compliance with requirements must occur within the group or in each of its companies, proven through registry registration.

Analysis based on 30 of 30 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V2395-24 25 Nov 2024

Small entity status does not apply if the group exceeds 10 million euros

SG de Impuestos sobre las Personas Jurídicas
entidad de reducida dimensióncifra de negociosgrupo de sociedadesincentivos fiscalesimporte neto de la cifra de negocios LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 101.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 101.3
Affects CompanyExpat · Non-residentIndividual
V2577-23 26 Sept 2023

Potential to apply accelerated depreciation after reaching €10 million turnover

SG de Impuestos sobre las Personas Jurídicas
entidad de reducida dimensiónlibertad de amortizacióncifra de negociosinmovilizado materialplantilla media LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 101.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 101.4
Affects CompanyExpat · Non-residentIndividual
V0623-22 23 Mar 2022

Freedom of depreciation may be applied in the year fixed assets become operational

SG de Impuestos sobre las Personas Jurídicas
libertad de amortizaciónempresa de reducida dimensióncontrato de ejecución de obrainmovilizado materialplantilla media LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 101LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 102
Affects CompanyExpat · Non-residentIndividual
V2637-20 12 Aug 2020

Small-scale companies may opt for the residential leasing regime if requirements are met

SG de Impuestos sobre las Personas Jurídicas
entidades de reducida dimensiónarrendamiento de viviendasactividad económica principalactividades complementariasrégimen especial LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 48LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 49.1
Affects CompanyExpat · Non-residentIndividual
V2789-15 25 Sept 2015

R&D tax incentives may be applied using CDTI reports if no technical deviations occur

SG de Impuestos sobre las Personas Jurídicas
investigación y desarrolloinnovación tecnológicainforme motivadoincentivos fiscalesdesviaciones técnicas TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 35.4TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 44.2
Affects CompanyExpat · Non-residentIndividual
V1255-15 24 Apr 2015

Small company incentives may apply if no control exists under the Commercial Code

SG de Impuestos sobre las Personas Jurídicas
empresa de reducida dimensióncifra de negocioscontrol societariogrupo de sociedadesincentivos fiscales TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 108TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 114
Affects CompanyExpat · Non-residentIndividual

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