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A company incorporated in 2014 has enquired whether it is eligible for tax incentives for new businesses. The Directorate General for Taxes (DGT) has ruled that, provided it carries out an economic activity and there are no instances of transfer or prior affiliation, it may apply the 15% and 20% tax rates.
Cuestión planteada Si a la entidad A, le es aplicable el incentivo fiscal de la disposición adicional decimonovena del texto refundido de la Ley del Impuesto sobre Sociedades.
Las entidades constituidas entre el 1 de enero de 2013 y el 31 de diciembre de 2014 que realicen actividades económicas tributarán con un tipo del 15% para la base imponible de hasta 300.000 euros y del 20% para el resto. Para que se considere inicio de actividad, no debe haber sido ejercida previamente por una persona física con más del 50% de participación, ni ser una actividad transmitida por entidades vinculadas.
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