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A newly incorporated company has enquired whether it can apply the 15% Corporation Tax rate. The DGT has ruled that this rate may be applied provided the company carries out an economic activity and does not meet the criteria for the transfer of a prior business from partners or related parties.
Cuestión planteada Si la entidad consultante puede aplicar el tipo reducido del 15% en el Impuesto sobre Sociedades.
Las entidades de nueva creación que realicen actividades económicas pueden tributar al 15% en el primer periodo con base positiva y en el siguiente. No se aplicará este tipo si la actividad fue realizada previamente por personas o entidades vinculadas y transmitida a la sociedad, o si la actividad fue ejercida el año anterior por una persona física con más del 50% de participación en la entidad. En este caso, no se detecta que el socio PF2 ejerciera la actividad previamente, por lo que el derecho al tipo reducido dependerá de que la socia PF1 no haya transmitido actividad previa a la entidad.
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