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A newly incorporated company has enquired whether it can apply the 15% reduced rate of Corporation Tax after acquiring a business from a shareholder. The Directorate General of Taxes (DGT) has ruled that this is not possible because the activity was transferred by a person related to the entity.
Cuestión planteada Si es posible aplicar el tipo reducido del 15 por ciento del Impuesto sobre Sociedades para entidades de nueva creación.
Las entidades de nueva creación que realicen actividades económicas pueden tributar al 15% en los dos primeros periodos con base positiva. Sin embargo, no se entenderá iniciada la actividad si esta fue realizada previamente por personas o entidades vinculadas y transmitida a la nueva entidad. En este caso, al ser el anterior titular un socio con participación superior al 25%, existe vinculación y no se aplica el tipo reducido.
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