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A company inquired whether it could apply the 15% tax rate intended for newly established entities. The DGT ruled that this is not possible because the sole shareholder, who holds more than 50% of the entity, was already engaged in the same economic activity in the year prior to incorporation.
Cuestión planteada
Las entidades de nueva creación no pueden aplicar el tipo reducido del 15% si la actividad económica fue ejercida durante el año anterior a la constitución por una persona física con una participación superior al 50% en el capital o fondos propios de la entidad. En este caso, al tratarse de epígrafes de construcción que refieren a la misma actividad, se considera que se incumple el requisito para el beneficio fiscal.
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