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V3018-15 ·8 October 2015 ·consulta-vinculante Medium impact
Tax

The reduced rate for newly created entities cannot be applied if a previous activity from a related entity is transferred

An electrical installation company inquired whether it could use the reduced tax rate for new companies. The DGT responds that it cannot apply it if the activity it carries out was already performed by a related entity and has been transferred to it.

In 6 key points

Lifecycle

2015-10-08PublishedPublished 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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