{"id":1259,"date":"2023-07-24T09:46:51","date_gmt":"2023-07-24T09:46:51","guid":{"rendered":"https:\/\/www.jurif.com\/?p=1259"},"modified":"2024-07-10T12:29:31","modified_gmt":"2024-07-10T10:29:31","slug":"reduced-tax-rates-are-introduced-in-the-corporate-income-tax-for-microenterprises-and-emerging-companies","status":"publish","type":"post","link":"https:\/\/www.jurif.com\/en\/reduced-tax-rates-are-introduced-in-the-corporate-income-tax-for-microenterprises-and-emerging-companies\/","title":{"rendered":"Reduced tax rates are introduced in the corporate income tax for microenterprises and emerging companies."},"content":{"rendered":"<div  class='flex_column av-2jsulv-58d11f9755eafafb84630698b2e057cb av_one_full  avia-builder-el-0  el_before_av_hr  avia-builder-el-first  first flex_column_div  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ljzylptb-ca5f14fb9c43afd07122b71ec823ece5\">\n#top .av-special-heading.av-ljzylptb-ca5f14fb9c43afd07122b71ec823ece5{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-ljzylptb-ca5f14fb9c43afd07122b71ec823ece5 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-ljzylptb-ca5f14fb9c43afd07122b71ec823ece5 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-ljzylptb-ca5f14fb9c43afd07122b71ec823ece5 av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_before_av_textblock  avia-builder-el-first '><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Reduced tax rates are introduced in the corporate income tax for microenterprises and emerging companies.<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-ljzyho8k-e8f99610e7e7df113a1c3df349871d45 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Starting from January 1, 2023, the General State Budget Law (LPGE) introduced a new reduced tax rate of 23% in the Corporate Income Tax (IS) indefinitely applicable to tax periods beginning from that date.<\/p>\n<p><strong>Who can benefit from this reduction?<\/strong><\/p>\n<p>Entities whose net turnover for the immediate previous tax period is less than 1 million euros and do not qualify as asset-holding entities can benefit from this reduction.<br \/>\nThe determination of the net turnover amount will be governed by the provisions established in sections 2 and 3 of Article 101 of the Corporate Income Tax Law (LIS).<\/p>\n<p><strong>What was the objective of this modification?<\/strong><\/p>\n<p>The objective of this law is to reduce the tax burden on small businesses, which until now had been taxed at a rate of 25%.<\/p>\n<\/div><\/section><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ljzz2kvf-75ddae20e070296c48bff89272cbef16\">\n#top .hr.hr-invisible.av-ljzz2kvf-75ddae20e070296c48bff89272cbef16{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-ljzz2kvf-75ddae20e070296c48bff89272cbef16 hr-invisible  avia-builder-el-3  el_after_av_one_full  el_before_av_image '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/p>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ljzykn67-2ff4c9bb4dfd6b7fa00a3435a23a6843\">\n.avia-image-container.av-ljzykn67-2ff4c9bb4dfd6b7fa00a3435a23a6843 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-ljzykn67-2ff4c9bb4dfd6b7fa00a3435a23a6843 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-ljzykn67-2ff4c9bb4dfd6b7fa00a3435a23a6843 av-styling- avia-align-center  avia-builder-el-4  el_after_av_hr  avia-builder-el-last '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-1094 avia-img-lazy-loading-not-1094 avia_image ' src=\"https:\/\/www.jurif.com\/wp-content\/uploads\/2023\/07\/jurif-blog-IS.png\" alt='' title='jurif-blog-IS'  height=\"940\" width=\"654\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.jurif.com\/wp-content\/uploads\/2023\/07\/jurif-blog-IS.png 654w, https:\/\/www.jurif.com\/wp-content\/uploads\/2023\/07\/jurif-blog-IS-209x300.png 209w, https:\/\/www.jurif.com\/wp-content\/uploads\/2023\/07\/jurif-blog-IS-491x705.png 491w\" sizes=\"(max-width: 654px) 100vw, 654px\" \/><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":1094,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-1259","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Reduced Tax Rates for Micro-SMEs - Jurif Advocats Consultors<\/title>\n<meta name=\"description\" content=\"Discover the new reduced tax rates for corporate income tax for micro-SMEs and startups. Detailed tax benefits.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.jurif.com\/en\/reduced-tax-rates-are-introduced-in-the-corporate-income-tax-for-microenterprises-and-emerging-companies\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reduced Tax Rates for Micro-SMEs - Jurif Advocats Consultors\" \/>\n<meta property=\"og:description\" content=\"Discover the new reduced tax rates for corporate income tax for micro-SMEs and startups. 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