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V2306-23 ·7 August 2023 ·consulta-vinculante Medium impact
Tax

Reduced 15% rate applicable if new entity has not taken over activity from a related party

The query examines whether an entity incorporated in 2018 can apply the 15% rate in 2021 as a new entity. The DGT rules that this rate may be applied provided the entity has not taken over the economic activity from a related party, or that the activity was not carried out by a shareholder holding more than a 50% stake in the previous year.

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2023-08-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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