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What are the tax benifits for start ups in 2023?


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Following the new startup law there is a reduction of corporate tax from 25 to 15% for a maximum of 4 years as long as the company continues to be considered a startup (see criteria in the previous section); starting to count in the first year in which the company has a positive result.


Remember that corporate tax is the main tax rate paid by companies once expenses are subtracted from the income generated during the year.


On the other hand, the deferral of tax debts will be allowed during the first 2 years with a positive result (and without interest), which will give a little more "air" in the initial phases of the startup's life.

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