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A company incorporated in 2013 has enquired whether it can apply the reduced tax rate for new companies in 2014 and 2015 after incurring losses in its first year. The DGT indicates that this rate may be applied provided that the economic activity has not been previously transferred from a related party.
Cuestión planteada Si la entidad consultante puede aplicar el tipo reducido para entidades de nueva creación, tanto en el período impositivo 2014 como en el 2015, dado que en su año de creación, 2013, la entidad consultante obtuvo base imponible negativa.
Las entidades de nueva creación pueden tributar con la escala reducida en el primer período con base positiva y el siguiente. No obstante, no se entenderá iniciada una actividad económica si esta ha sido realizada previamente por personas o entidades vinculadas y transmitida a la nueva entidad. Si la actividad de un socio vinculado no ha sido traspasada a la consultante, esta podrá aplicar el tipo reducido en los períodos impositivos 2014 y 2015.
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