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Una sociedad consultó si podía aplicar el tipo reducido del 15% para entidades de nueva creación. La DGT explica que esto depende de no haber recibido una actividad previa de vinculados, de que ningún socio persona física posea más del 50% y de no formar parte de un grupo según el Código de Comercio en los periodos de base imponible positiva.
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