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A fully-owned Valencian government society asks whether it can apply the reduced IS rate for new entities and IAE exemption. The DGT rules that the reduced IS rate does not apply because the Government exercises control, integrating it into a group of companies.
Cuestión planteada 1. Aplicabilidad del tipo de gravamen reducido del 15% regulado por el artículo 29 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades al tratarse de una entidad de nueva creación.
Las entidades de nueva creación no pueden aplicar el tipo reducido del 15% del IS si forman parte de un grupo según el artículo 42 del Código de Comercio. Aunque la actividad no haya sido realizada previamente por entidades vinculadas, el control ejercido por una entidad sin naturaleza mercantil (como la Generalitat) implica la existencia de un grupo. Respecto al IAE, la exención por inicio de actividad no procede si la actividad se ha desarrollado anteriormente bajo otra titularidad.
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