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V0380-20 ·19 February 2020 ·consulta-vinculante Medium impact
Tax

15% reduced rate cannot be applied if the activity was transferred by a related party

A query was raised regarding whether a newly formed entity can apply the 15% tax rate after acquiring an economic activity. The DGT indicates that this is not permissible if the activity was previously carried out by a related party and subsequently transferred.

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2020-02-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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