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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?
Para aplicar el tipo reducido del 15%, la entidad no debe formar parte de un grupo según el artículo 42 del Código de Comercio. Dado que la entidad A posee más del 50% del capital de la consultante X, se presume la existencia de un grupo. Por tanto, la consultante no tiene la consideración de entidad de nueva creación y debe aplicar el tipo general y los límites de compensación de bases imponibles negativas.
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