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V0499-20 27 February 2020 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · tipo de gravamen reducido

15% reduced tax rate inapplicable if activity was transferred by a related party

A query was raised regarding whether a newly created entity can apply the 15% reduced tax rate after receiving an activity from a shareholder. The DGT ruled that this is not possible if the activity was previously carried out by a related shareholder and subsequently transferred to the company.

The question raised

Cuestión planteada

The DGT's ruling

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. Si la entidad desarrolla la misma actividad que venía realizando un socio vinculado y esta le ha sido transmitida, no podrá aplicar el tipo de gravamen reducido.

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