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A query was raised regarding whether a limited company can apply the 15% reduced rate for Corporate Income Tax. The DGT indicates this is possible if the company carries out a new economic activity that is distinct from the activity previously conducted by the natural person who established it.
Cuestión planteada Se plantea si es de aplicación el tipo reducido del 15% en el Impuesto sobre Sociedades en el primer y segundo ejercicio en el que su base imponible sea positiva.
Las entidades de nueva creación que realicen actividades económicas pueden tributar al 15% en el primer y segundo ejercicio con base imponible positiva. No se considera iniciada una actividad si es transmitida por personas vinculadas o si la actividad era ejercida el año anterior por una persona física con más del 50% de participación. Si la sociedad desarrolla actividades distintas a las que realizaba previamente el socio, podría aplicar el tipo reducido.
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