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A query was raised regarding whether a newly formed entity can apply the 15% tax rate after acquiring an economic activity. The DGT indicates that this is not permissible if the activity was previously carried out by a related party and subsequently transferred.
Cuestión planteada
Para que una entidad de nueva creación no pierda el tipo reducido del 15%, no debe haber recibido la actividad económica de personas o entidades vinculadas según el artículo 18 de la LIS. Si la actividad se transmite por cualquier título jurídico desde una persona vinculada, la entidad no se entenderá iniciada en actividad económica a efectos de este beneficio. En este caso, al estar vinculada la actividad previa del padre con la sociedad de los hijos, no se aplicaría el tipo reducido si hubo transmisión.
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