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A consulting entity asks whether it can apply the 15% reduced tax rate for newly established entities and carry forward negative taxable bases without limits. The DGT responds that it cannot, as it is controlled by a French entity and thus forms part of a group of companies.
Cuestión planteada - ¿La entidad consultante podría aplicar el tipo de gravamen del 15% durante el periodo impositivo correspondiente a los ejercicios 2025 y 2026 al considerarse una entidad de nueva creación que realiza actividad económica y ser el 2025 el primer periodo impositivo en el que se va a obtener una base imponible positiva?
La entidad no tiene la consideración de nueva creación porque forma parte de un grupo según el artículo 42 del Código de Comercio, al estar controlada por la entidad francesa A. Por tanto, no le corresponde el tipo reducido del 15% previsto en el artículo 29.1 de la LIS. Asimismo, al no ser entidad de nueva creación, debe aplicar el límite general del 70% para la compensación de bases imponibles negativas establecido en el artículo 26.1 de la LIS.
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