¿A qué tipo tributan las entidades de reducida dimensión?
Las entidades de reducida dimensión, tributarán con arreglo a la siguiente escala, excepto las que deben tributar a un tipo diferente del general:
- Por la parte de base imponible comprendida entre 0 y 300.000 euros, al tipo del 25%.
- Por la parte de base imponible restante, al tipo del 30%.
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