Corporate income tax and microenterprise tax discounts between 2% and 15%

The discount is applicable to the annual corporate income tax/microenterprise tax due, subject to the fulfilment of the following conditions related to the net asset position:

• The net assets are positive;
• The adjusted net asset position increases on an annual basis with a minimum percentage.

Please refer to the table below for details on the system of discounts, which can be cumulated, depending on the fulfilment of the applicable conditions:

In the above-mentioned context, we can assist you with the following:

• Assessing your particular situation to determine whether a tax discount can be applied;
• Assessing the evolution of the net asset position and subsequently, the related tax discounts that the company may apply under certain scenarios;
• Assessing the potential measures for increasing the net asset position to apply higher tax discounts.

In case this is of interest to you, please do not hesitate to contact us.