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A consultancy asks whether it can apply the reduced 15% tax rate as an emerging enterprise. The DGT states that such application requires meeting the conditions set out in Article 3 of Law 28/2022, and if part of a group, both the group and its constituent enterprises must comply with this regulation.
Cuestión planteada ¿Puede la entidad A aplicar el tipo de gravamen del 15% según lo recogido en el artículo 7 de la Ley 28/2022, de 21 de diciembre, siempre que mantenga las condiciones recogidas en el artículo 3 de la citada Ley?
Las empresas emergentes tributarán al tipo del 15% en el primer período impositivo con base imponible positiva y en los tres siguientes, siempre que mantengan la condición. Si la empresa pertenece a un grupo según el artículo 42 del Código de Comercio, el grupo o cada una de las empresas que lo componen deberán cumplir los requisitos del artículo 3 de la Ley 28/2022.
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