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A query was raised regarding whether a newly incorporated entity can apply the reduced Corporation Tax rate. The DGT ruled that it cannot do so if the economic activity was previously carried out by a related party and subsequently transferred to the entity.
Cuestión planteada
Para aplicar el tipo del 15%, la entidad debe ser de nueva creación y desarrollar una actividad económica. 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 la persona física un socio con el 25% del capital, se considera vinculada y la transmisión de la actividad y cartera de clientes impide el uso del tipo reducido.
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