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A company inquired whether it could apply the reduced 15% tax rate for newly established entities. The DGT clarifies that this depends on no prior linked activities, no physical shareholder owning more than 50%, and not being part of a group under the Commercial Code during periods of positive taxable base.
Cuestión planteada
Para aplicar el tipo del 15%, la entidad debe desarrollar una actividad económica y no incurrir en las exclusiones del artículo 29.1 de la LIS. No se considera nueva actividad si se transmite una actividad previa de vinculados o si una persona física con más del 50% de participación la ejercía el año anterior. Además, no pueden ser de nueva creación las que formen parte de un grupo según el artículo 42 del Código de Comercio, condición que debe analizarse en el primer periodo de base imponible positiva y en el siguiente.
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