{"id":46886,"date":"2024-11-26T13:33:30","date_gmt":"2024-11-26T13:33:30","guid":{"rendered":"https:\/\/augustaabogados.com\/?p=46886"},"modified":"2024-11-26T13:35:09","modified_gmt":"2024-11-26T13:35:09","slug":"2024-tax-reform-gradual-reduction-of-corporate-tax-for-small-and-micro-entities","status":"publish","type":"post","link":"https:\/\/augustaabogados.com\/en\/2024-tax-reform-gradual-reduction-of-corporate-tax-for-small-and-micro-entities\/","title":{"rendered":"2024 Tax Reform: Gradual Reduction of Corporate Tax for Small and Micro Entities"},"content":{"rendered":"<p>Last Thursday (20\/11\/2024) the Congress approved a tax reform that will be validated by the Senate in the next month and will come into force before the end of the year. One of the measures consists of a gradual reduction in the corporate tax rate for small entities (those with a group turnover of less than 10 million euros and which are not mere asset-holding companies) and micro-small entities (those with a turnover of up to 1 million euros).<\/p>\n<p>Specifically:<\/p>\n<p><strong>Small entities will be taxed:<\/strong><\/p>\n<ul>\n<li>In the year 2025 at 24%<\/li>\n<li>In the year 2026 at 23%<\/li>\n<li>In the year 2027 at 22%<\/li>\n<li>In the year 2028 at 21%<\/li>\n<li>In the year 2029 at 20%<\/li>\n<\/ul>\n<p><strong>Micro-small entities will be taxed:<\/strong><\/p>\n<ul>\n<li>In the 2025 at 22% (and the first \u20ac50,000 will be taxed at 21%)<\/li>\n<li>In the year 2026 at 21% (and the first \u20ac 50.000 will be taxed at 19%)<\/li>\n<li>In the year 2027 at 20% (and the first \u20ac50,000 will be taxed at 17%).<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Last Thursday (20\/11\/2024) the Congress approved a tax reform that will be validated by the Senate in the next month and will come into force before the end of the year. One of the measures consists of a gradual reduction in the corporate tax rate for small entities (those with a group turnover of less [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":46887,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1885],"tags":[2473,2472,1697],"servicio-asociado":[1857],"class_list":["post-46886","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-alert","tag-micro-smal-entities","tag-small-entities","tag-tax-reform","servicio-asociado-fiscal-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2024 Tax Reform: Gradual Reduction of Corporate Tax for Small and Micro Entities - Augusta Abogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/augustaabogados.com\/en\/2024-tax-reform-gradual-reduction-of-corporate-tax-for-small-and-micro-entities\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2024 Tax Reform: Gradual Reduction of Corporate Tax for Small and Micro Entities - Augusta Abogados\" \/>\n<meta property=\"og:description\" content=\"Last Thursday (20\/11\/2024) the Congress approved a tax reform that will be validated by the Senate in the next month and will come into force before the end of the year. 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