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A company inquired whether it could apply the 15% rate for newly created entities during its first two periods with a positive tax base. The DGT ruled that this is not possible because the entity is controlled by another company, thus forming part of a group.
Cuestión planteada Si la entidad consultante podría tributar en el Impuesto sobre Sociedades, en el primer período impositivo en que su base imponible resulte positiva y en el siguiente, al tipo del 15 por ciento por tratarse de una sociedad de nueva creación.
El tipo reducido del 15% para entidades de nueva creación no se aplica si estas forman parte de un grupo según el artículo 42 del Código de Comercio. Al existir una sociedad que ostenta el control de la consultante, esta no tiene la consideración de entidad de nueva creación a efectos del tipo impositivo reducido.
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