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V0544-26 6 March 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · entidad de nueva creación

New entities may apply 15% reduced tax rate if not part of a group

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.

The DGT's ruling

To apply the 15% rate in the first and second periods with a positive base, the newly created entity must not be part of a group pursuant to Article 42 of the Commercial Code. This group condition is analyzed in the first period with a positive taxable base and in the immediately following period. Likewise, an activity is not considered to have commenced if it was previously carried out by related parties and transferred, or exercised by a natural person with more than 50% ownership of the capital.

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