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A real estate promotion society enquired whether it could apply the reduced corporate tax rate as a newly established entity. The DGT responds that it may do so if it carries out an economic activity and is not considered a patrimonial entity.
Cuestión planteada
Las entidades de nueva creación que realicen actividades económicas tributarán al tipo del 15% en el primer período impositivo con base imponible positiva y en el siguiente. Para ello, no deben ser entidades patrimoniales (aquellas con más de la mitad de su activo no afecto a una actividad económica) ni formar parte de un grupo de sociedades. La actividad de promoción inmobiliaria puede considerarse económica si implica la ordenación de medios materiales o humanos.
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