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The DGT confirms that a company formed by two business groups for a joint tender may benefit from the reduced tax rate for newly established entities, as the conditions for exclusion—such as prior linked activities, physical persons holding over 50% share or group membership—are not met.
Cuestión planteada
Si la entidad desarrolla una actividad económica y no se cumplen las exclusiones del artículo 29.1 de la LIS, puede aplicar el tipo del 15% en el primer período con base imponible positiva y en el siguiente. La condición de grupo del artículo 42 del Código de Comercio se analiza en el primer período con base positiva y en el inmediato posterior. El beneficio se aplica siempre que la entidad no tenga la consideración de entidad patrimonial.
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